(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)

(c) Assess how the fundamental ethical principles of IFAC’s Code of Ethics for Professional Accountants should

be applied to the provision of a forensic investigation service. (6 marks)


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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)

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)

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下列程序段: String s1=new String("How"); String s2=new String("How"); System.out.println(!(s1==s2)); 的结果为A.falseB.trueC.1D.0

下列语句输出结果为( )。 public class test { public static void main(StringArgsl[]) { String s1=new String("How"); String s2=new String("How"); System.out.println(!(s1==s2)); } }A.falseB.trueC.1D.0

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