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The Auditing Practices Board has an objective of establishing ethical standards in relation to which aspects of the work of external auditors and those providing assurance services?

Options:

Transparency, competitiveness and value

Independence, objectivity and competitiveness

Transparency, value and integrity

Independence, objectivity and integrity

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Question 2

Which of the following is entitled to initiate court action on behalf of a company?

(i) The board.

(ii) The majority shareholders.

(iii) All the shareholders.

Options:

(i) only

(i) or (ii) only

(i) or (iii) only

(i), (ii) or (iii)

Question 3

There are several different schools of ethics. Which of the following best represents the ethical approach adopted by the accountancy profession?

Options:

People have a duty to comply with a set of universal principles that apply irrespective of the consequences of their actions

The guiding principle of conduct should be the greatest happiness or benefit of the greatest number.

People should act in their own best interests and an action is only right if it benefits the individual undertaking that action

Virtues such as charity and justice are dispositions to act in ways that benefit both the person possessing them, and society as a whole

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

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