5 (a) IFAC’s ‘Code of Ethics for Professional Accountants’ is divided into three parts:Part A – Applicable to All Professional AccountantsPart B – Applicable to Professional Accountants in Public PracticePart C – Applicable to Employed Professional AccountantsRequired:Distinguish between ‘Professional Accountants’, ‘Professional Accountants in Public Practice’ and ‘EmployedProfessional Accountants’. (3 marks)
5 (a) IFAC’s ‘Code of Ethics for Professional Accountants’ is divided into three parts:
Part A – Applicable to All Professional Accountants
Part B – Applicable to Professional Accountants in Public Practice
Part C – Applicable to Employed Professional Accountants
Required:
Distinguish between ‘Professional Accountants’, ‘Professional Accountants in Public Practice’ and ‘Employed
Professional Accountants’. (3 marks)
相关考题：
The most effective team motivator is:A the visibility of the team's contributionB the satisfaction of meeting a challengeC understanding the importance of the projectD the individual's professional challengeE All of the above.
You are the administrator of your company's network. Your network has five Windows 2000 server computers and 75 Windows 2000 Professional computers. The Windows 2000 Professional computers were installed by using a RIS image on one of the Windows 2000 Server computers. You need to upgrade several applications on the Windows 2000 Professional computers. The applications do not have built-in support for scripted installations.You want to accomplish the following goals:1. An unattended installation of the upgraded applications will be performed on the Windows 2000 Professional computers.2. Existing user environments will be maintained on the Windows 2000 Professional computers.3. The network name of each Windows 2000 Professional computer will be changed to match its asset tag.4. The RIS image and the upgraded applications will be enabled as they are added to the network.You take the following actions:1. Install the RIS image on a Windows 2000 Professional computer named Computer1.2. Install the upgraded applications on Computers1.3. Change the network name of Computer1 to %DMI-SERIAL_NUM%.4. Run RIPrep.exe on Computer1 to load the RIS image on to the RIS server.5. Start all of the Windows 2000 Professional computers, and then load the RIS image from the RIS server.Which result or results do these actions produce? (Choose all that apply.)A．An unattended installation of the upgraded applications will be performed on the Windows 2000 Professional computers.B．Existing user environments will be maintained on the Windows 2000 Professional computers.C．The network name of each Windows 2000 Professional computer will be changed to match its asset tag.D．The RIS image and the upgraded applications will be enabled as they are added to the network.
(c) The OECD’s Financial Action Task Force on Money Laundering (FATF) recommends preventative measures to betaken by independent legal professionals and accountants (including sole practitioners, partners and employedprofessionals within professional firms).Required:Describe FOUR measures that assist in preventing professional accountants from being used for moneylaundering purposes. (8 marks)
6 The explosive growth of investing and raising capital in the global markets has put new emphasis on the developmentof international accounting, auditing and ethical standards. The International Federation of Accountants (IFAC) hasbeen at the forefront of the development of the worldwide accountancy profession through its activities in ethics,auditing and education.Required:Explain the developments in each of the following areas and indicate how they affect Chartered CertifiedAccountants:(a) IFAC’s ‘Code of Ethics for Professional Accountants’; (5 marks)
6 Certain practices have developed that threaten to damage the integrity and objectivity of professional accountants andthe reputation of the accounting profession.Required:Explain the following practices and associated ethical risks and discuss whether current ethical guidance issufficient:(a) ‘lowballing’; (5 marks)
(d) Discuss the professional accountant’s liability for reporting on prospective financial information and themeasures that the professional accountant might take to reduce that liability. (6 marks)
5 (a) ‘In the case of an assurance engagement it is in the public interest and, therefore, required by this Code of Ethics,that members of assurance teams … be independent of assurance clients’.IFAC Code of Ethics for Professional AccountantsRequired:Define the term ‘assurance team’. (3 marks)
(c) Assess how the fundamental ethical principles of IFAC’s Code of Ethics for Professional Accountants shouldbe applied to the provision of a forensic investigation service. (6 marks)
your company has servers that run windows server 2008. All client computers run windows XP service pack 2 (SP2.). windows 2000 professional, or windows vista. You need to ensure all computers can use the IPv6 protocol. What should you do?（）A.Install service pack 4 on all windows 2000 professional computers.B.Upgrade the windows 2000 professional computers to windows XP SP2.C.Run the IPv6.exe tool on the windows 2000 professional and windows XP computers.D.Install active directory client extenticon. (DSClient.exe) on the windows 2000 professional and windows XP computers.
Astheadministratorofyourcompany’snetwork,youwillbeinstallingWindows2000Professionalon10newPentiumIIIcomputers.Yourcompanydoesbusinesswithahordeofcountriesandacceptsmanycurrencies.Youmustensurethatinternationalcurrencyoptionsaresetfor5ofthe10computers.Theremaining5computersmustbeconfiguredtosupportdifferentinputlocales.Howcanyoumostefficientlysetthecorrectinternationalcurrencyoptionsandconfiguredifferentinputlocalesoneachspecifiedgroupofcomputers?（）A.DuringtheunattendedinstallationofWindows2000Professional.B.MaketheappropriatechangesintheregionalsettingsdialogueboxduringtheinstallationofWindows2000Professional.C.AfterWindows2000Professionalisinstalled，logonandmakethechangesthroughthecontrolpanel.D.MaketheappropriatechangesinthedateandtimesettingsdialogueboxduringtheinstallationofWindows2000Professional.
Being financially secure in retirement just doesn’t happen magically It takes lots of planning time and savingsSome scary facts about retirement?More than 50% of persons do not have enough finances for retirement?25%do not participate in their company’s retirement plan?The average person spends 20 years in retirementHere are some tips to help you plan correctly1. Talk to a financial professional. Every few years it’s a good idea to schedule a meeting with a financial planner to get a “check-up”. It’s just like a doctor’s visit and you should really talk about your present situation and future goals2. Save and keep on saving. Make it a habit to save as much as you can3. Learn your retirement needs. Retirement can be expensive. Learn from today how much you need to save for your retirement. Talk to a financial planner or find an online retirement calculator4. Take part in your employer’s retirement plans. If your company offers one it is usually the best tool you can use. Talk to a financial professional for all your options5. Learn about pension. If you have an employer or government pension plan learn all the details6. Keep your retirement savings off-limits. Don’t make a withdrawal until you retire. You might incur penalties and it will be a setback for realizing your goalsWho can be a financial professional?A. The professional who will do physical “check-up” for youB. The professional who will visit you like a doctorC. The professional who will schedule a meeting with youD. The professional who will help you make your financial plans
I have received （） professional training.A、three-monthB、three-monthsC、athree-monthD、three-month’s
public and private colleges and universities and community colleges offer（）.A、"continuing education"programs of associate degreesB、graduate studies professional trainingC、professional trainingD、All of the above
Your company has servers that run Windows Server 2008. All client computers run Windows XP Service Pack 2 （SP2）. Windows 2003 Professional， or Windows Vista. You need to ensure all computers can use the IPv6 protocol. What should you do（）A、Install Serivce Pack 4 on all Windows 2000 Professional computersB、Upgrade the Windows 2000 professional computers to Windows XP SP2C、Run the IPv6.exe tool on the Windows 200 Professional and Windows XP computersD、Install Active Directory Client extention （DSClient.exe） on the Windows 2000 Professional and Windows XP computers.
your company has servers that run windows server 2008. All client computers run windows XP service pack 2 (SP2.). windows 2000 professional, or windows vista. You need to ensure all computers can use the IPv6 protocol. What should you do?（）A、Install service pack 4 on all windows 2000 professional computers.B、Upgrade the windows 2000 professional computers to windows XP SP2.C、Run the IPv6.exe tool on the windows 2000 professional and windows XP computers.D、Install active directory client extenticon. (DSClient.exe) on the windows 2000 professional and windows XP computers.
You are the administrator of your company’s network. You network has five Windows 2000 server computers and 75 Windows 2000 Professional computers. The Windows 2000 Professional computers were installed by using a RIS image on one of the Windows 2000 Server computers. You need to upgrade several applications on the Windows 2000 Professional computers. The applications do not have built-in support for scripted installations. You want to accomplish the following goals: An unattended installation of the upgraded applications will be performed on the Windows 20000 Professional computers. Existing user environments will be maintained on the Windows 2000 Professional computers. The network name of each Windows 2000 Professional computer will be changed to match its asset tag. The RIS image and the upgraded applications will be enabled as they are added to the network. You take the following actions: Install the RIS image on a Windows 20000 Professional computer named Computer1. Install the upgraded applications on Computers1. Change the network name of Computer1 to %DMI-SERIAL_NUM%. Run RIPrep.exe on Computer1 to load the RIS image on to the RIS server. Start all of the Windows 2000 Professional computers, and then load the RIS image from the RIS server. Which result or results do these actions produce?（ ）A、An unattended installation of the upgraded applications will be performed on the Windows 2000 Professional computers.B、Existing user environments will be maintained on the Windows 2000 Professional computers.C、The network name of each Windows 2000 Professional computer will be changed to matchIts asset tag.D、The RIS image and the upgraded applications will be enabled as they are added to the N.etwork.
You are the network administrator for your company. The network consists of a single Active Directory domain. All servers run Windows Server 2003. All client computers run either Windows XP Professional or Windows 2000 Professional. All client computer accounts are located in an organizational unit （OU） named Workstation. A written company policy states that the Windows 2000 Professional computers must not use offline folders. You create a Group Policy object （GPO） to enforce this requirement. The settings in the GPO exist for both Windows 2000 Professional computers and Windows XP Professional computers. You need to configure the GPO to apply only to Windows 2000 Professional computers. What are two possible ways to achieve this goal？（）A、 Create a WMI filter that will apply the GPO to computers that are running Windows 2000 Professional. B、 Create a WMI filter that will apply the GPO to computers that are not running Windows XP Professional.C、 Create two OUs under the Workstation OU. Place the computer accounts for the Windows XP Professional computers in one OU， and place the computer accounts for the Windows 2000 Professional computers in the other OU. Link the GPO to the Workstation OU.D、 Create a group that includes the Windows XP Professional computers. Assign the group the Deny - Generate Resultant Set of Policy（Logging） permission.E、 Create a group that includes the Windows 2000 Professional computers. Assign the group the Deny - Apply Group Policy permission.
You are the network administrator for The network consists of a single Active Directory domain named All servers run Windows Server 2003. All client computers run Windows 2000 Professional with Service Pack 4 or Windows XP Professional. You install Software Update Services (SUS) on a computer named TestKing1. You create a GPO that configures all client computers to receive their software update from TestKing1. One week later, you run Microsoft Baseline Security Analyzer (MBSA) on all client computers to find out whether all updates are being applied. You discover that all the Windows 2000 Professional client computer received updates, but the Windows XP Professional client computers do not receive updates. You verify that the GPO setting was applied on all Windows XP Professional computers. You need to ensure that the Windows XP Professional client computers receive their updates from TestKing1. What should you do?（）A、Make all users of the Windows XP Professional client computers members of the Administrators local group.B、On all Windows XP Professional client computers, install Service Pack 1.C、On all Windows XP Professional client computers, restart Automatic Updates.D、On all Windows XP Professional client computers, delete the NoAutoUpdate value under HKEY_LOCAL_MACHINE/SOFTWARE/Policies/Microsoft/Windows/WindowsUpdate/AU.
You are the network administrator for your company. The network consists of a single Active Directory domain. All servers run Windows Server 2003. All client computers run either Windows 2000 Professional with Service Pack 4 or Windows XP Professional. You install Windows Server Update Services （WSUS） on a computer named Server2. You create a Group Policy object （GPO） that configures all client computers to receive software updates from Server2. One week later， you run Microsoft Baseline Security Analyzer （MBSA） on all client computers to find out whether all updates are being applied. You discover that all of the Windows 2000 Professional client computers receive updates， but the Windows XP Professional client computers do not receive updates. You verify that the GPO setting was applied on all Windows XP Professional computers. You need to ensure that the Windows XP Professional client computers receive their updates from Server2. What should you do？（）A、Make all users of Windows XP Professional client computers members of the Administrators local group.B、On all Windows XP Professional client computers， install the latest service pack.C、On all Windows XP Professional client computers， use the gpupdate /force command.D、On all Windows XP Professional client computers， delete the NoAutoUpdate value under HKEY_LOCAL_MACHINE/SOFTWARE/Policies/Microsoft/Windows/WindowsUpdate/AU.
Your workgroup contains computers that run Microsoft Windows Vista and Microsoft Windows XP Professional. Employees that use Windows XP Professional do not appear in the Invite people list of a Microsoft Windows Meeting Space meeting. You need to ensure that all employees are invited to Windows Meeting Space meetings. Which two actions should you perform？ （）A、Instruct all employees to sign in to the People Near Me feature.B、Install Service Pack 2 on all computers that run Windows XP Professional.C、Launch the Ease of Access Center window on all computers in the workgroup.D、Upgrade all computers that run Windows XP Professional to Windows Vista.E、Configure Microsoft NetMeeting on the computers that run Windows XP Professional to connect to the meeting.
You are the network administrator for The network consists of a single Active Directory domain named Servers run either Windows 2000 Server or Windows Server 2003. Client computers run either Windows 2000 Professional Service Pack 2 or Windows XP Professional. You need to implement a new software update infrastructure. You discover that security patches, critical updates, and service packs have never been installed on any client computer on the network. You install Software Update Services (SUS) on a Windows Server 2003 computer named Testking5. You must ensure that all client computers receive all Microsoft security patches, critical updates, and service packs. You want to achieve this goal as quickly as possible. Which three actions should you perform? （）(Each correct answer presents part of the solution. Choose three)A、Install the Automatic Updates client on all Windows 2000 Professional client computers.B、Install the Automatic Updates client on all Windows XP Professional client computers.C、Install SUS on a Windows 2000 Server computer.D、Modify the Windows Update settings of the Default Domain Controller organizational unit (OU) Group Policy object (GPO) to point client computers to http://testking5.E、Modify the Windows Update settings of the Default Domain Policy Group Policy object (GPO) to point client computers to http://testking5.F、Upgrade all Windows 2000 Professional client computers to Windows XP Professional.
多选题You are the network administrator for The network consists of a single Active Directory domain named Servers run either Windows 2000 Server or Windows Server 2003. Client computers run either Windows 2000 Professional Service Pack 2 or Windows XP Professional. You need to implement a new software update infrastructure. You discover that security patches, critical updates, and service packs have never been installed on any client computer on the network. You install Software Update Services (SUS) on a Windows Server 2003 computer named Testking5. You must ensure that all client computers receive all Microsoft security patches, critical updates, and service packs. You want to achieve this goal as quickly as possible. Which three actions should you perform? （）(Each correct answer presents part of the solution. Choose three)AInstall the Automatic Updates client on all Windows 2000 Professional client computers.BInstall the Automatic Updates client on all Windows XP Professional client computers.CInstall SUS on a Windows 2000 Server computer.DModify the Windows Update settings of the Default Domain Controller organizational unit (OU) Group Policy object (GPO) to point client computers to http://testking5.EModify the Windows Update settings of the Default Domain Policy Group Policy object (GPO) to point client computers to http://testking5.FUpgrade all Windows 2000 Professional client computers to Windows XP Professional.
单选题Your company has servers that run Windows Server 2008. All client computers run Windows XP Service Pack 2 （SP2）. Windows 2003 Professional， or Windows Vista. You need to ensure all computers can use the IPv6 protocol. What should you do（）AInstall Serivce Pack 4 on all Windows 2000 Professional computersBUpgrade the Windows 2000 professional computers to Windows XP SP2CRun the IPv6.exe tool on the Windows 200 Professional and Windows XP computersDInstall Active Directory Client extention （DSClient.exe） on the Windows 2000 Professional and Windows XP computers.
多选题Your workgroup contains computers that run Microsoft Windows Vista and Microsoft Windows XP Professional. Employees that use Windows XP Professional do not appear in the Invite people list of a Microsoft Windows Meeting Space meeting. You need to ensure that all employees are invited to Windows Meeting Space meetings. Which two actions should you perform？ （）AInstruct all employees to sign in to the People Near Me feature.BInstall Service Pack 2 on all computers that run Windows XP Professional.CLaunch the Ease of Access Center window on all computers in the workgroup.DUpgrade all computers that run Windows XP Professional to Windows Vista.EConfigure Microsoft NetMeeting on the computers that run Windows XP Professional to connect to the meeting.
单选题You are the network administrator for your company. The network consists of a single Active Directory domain. All servers run Windows Server 2003. All client computers run either Windows 2000 Professional with Service Pack 4 or Windows XP Professional. You install Windows Server Update Services （WSUS） on a computer named Server2. You create a Group Policy object （GPO） that configures all client computers to receive software updates from Server2. One week later， you run Microsoft Baseline Security Analyzer （MBSA） on all client computers to find out whether all updates are being applied. You discover that all of the Windows 2000 Professional client computers receive updates， but the Windows XP Professional client computers do not receive updates. You verify that the GPO setting was applied on all Windows XP Professional computers. You need to ensure that the Windows XP Professional client computers receive their updates from Server2. What should you do？（）AMake all users of Windows XP Professional client computers members of the Administrators local group.BOn all Windows XP Professional client computers， install the latest service pack.COn all Windows XP Professional client computers， use the gpupdate /force command.DOn all Windows XP Professional client computers， delete the NoAutoUpdate value under HKEY_LOCAL_MACHINE/SOFTWARE/Policies/Microsoft/Windows/WindowsUpdate/AU.
单选题The chief function of a uniform is to _____.Aprovide practical benefits to the wearerBmake the wearer catch the public eyesCinspire the wearer’s confidence in himselfDprovide the wearer with a professional identity
多选题You are the network administrator for your company. The network consists of a single Active Directory domain. All servers run Windows Server 2003. All client computers run either Windows XP Professional or Windows 2000 Professional. All client computer accounts are located in an organizational unit （OU） named Workstation. A written company policy states that the Windows 2000 Professional computers must not use offline folders. You create a Group Policy object （GPO） to enforce this requirement. The settings in the GPO exist for both Windows 2000 Professional computers and Windows XP Professional computers. You need to configure the GPO to apply only to Windows 2000 Professional computers. What are two possible ways to achieve this goal？（）ACreate a WMI filter that will apply the GPO to computers that are running Windows 2000 Professional.BCreate a WMI filter that will apply the GPO to computers that are not running Windows XP Professional.CCreate two OUs under the Workstation OU. Place the computer accounts for the Windows XP Professional computers in one OU， and place the computer accounts for the Windows 2000 Professional computers in the other OU. Link the GPO to the Workstation OU.DCreate a group that includes the Windows XP Professional computers. Assign the group the Deny - Generate Resultant Set of Policy（Logging） permission.ECreate a group that includes the Windows 2000 Professional computers. Assign the group the Deny - Apply Group Policy permission.