ACCA考试09年6月P1试题(5)
2010年ACCA12月份考试时间为12月6日-15日。为了方便广大考生复习,正保会计网校ACCA试题中心将会为大家呈现ACCA历年试题及答案。
Required:
(a) Explain,using accounting as an example,what ‘the public interest’ means as used by Mrs Yttria in her speech. (5 marks)
(b) This requirement concerns ethical threats. It is very important for professional accountants to be aware of ethical threats and to avoid these where possible.
Required:
(i) With reference to the case as appropriate,describe five types of ethical threat. (5 marks)
(ii) Assess the ethical threats implied by Mr Mordue’s beliefs. (8 marks)
(c) Assess Ivor Nahum’s remarks about the accounting profession in the light of Gray,Owen & Adams’ deep green (or deep ecologist) position on social responsibility. (7 marks)
(25 marks)