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CIMA BA4 Exam With Confidence Using Practice Dumps

Exam Code:
BA4
Exam Name:
Fundamentals of Ethics - Corporate Governance and Business Law
Certification:
CIMA Certificate
Vendor:
CIMA
Questions:
661
Last Updated:
Mar 3, 2025
Exam Status:
Stable
CIMA BA4

BA4: CIMA Certificate Exam 2025 Study Guide Pdf and Test Engine

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Fundamentals of Ethics - Corporate Governance and Business Law Questions and Answers

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Question 1

Which ONE of the following provides an example of circumstances that may create self-review threats for a professional accountant in public practice?

Options:

A.

The discovery of a significant error during a re-evaluation of the work of the professional accountant in public practice

B.

Reporting on the operation of financial systems after being involved in their design or implementation

C.

A member of the assurance team being, or having recently been, a director or officer of that client

D.

All of the above

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Question 2

An auditor would trace copies of sales invoices lo shipping documents in order to check for which of the following errors?

Options:

A.

Goods which have been invoiced have not been sent to customers

B.

Goods which were sent to customers have not been recorded in the individual customer's ledger account

C.

Goods which have been invoiced have not been recorded in the sales ledger.

D.

Goods sent to customers have not been invoiced

Question 3

Which of the following is correct? 

(i) All courts below the Supreme Court may refer a case involving European Law to the European Court of Justice for a preliminary ruling.

(ii) The Supreme Court must refer a case involving European Law to the European Court of Justice for a preliminary ruling.

(iii) An English court is not bound to give effect to a preliminary ruling of the European Court of Justice.

Options:

A.

(i) and (ii) only

B.

(ii) and (iii) only

C.

(iii) only

D.

(i) and (iii) only

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