2015新綱gleim17cma英文題庫(kù)p22解析

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練習(xí)與模 能力評(píng) 我的練同知識(shí)點(diǎn)選題30道>答案解第1 均正確率查看報(bào)查看解

AtKeyEnterprises,thecontrollerisresponsiblefordirectingthebudgetingprocess.Inthisrolesignificantinfluencewithexecutivemanagementasindividualdepartmentbudgetsare

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currentyear,thecontrollerwasinstrumentalintheapprovalofaparticularlinemanager’sbudgetwithouteventhoughsignificantreductionsweremadetothebudgetssubmittedbyotherlinemanagers.Asatokenofappreciation,thelinemanagerinquestionhasgiventhecontrolleragift forapopularlocalrestaurant.Inconsideringwhetherornottoacceptthe ,thecontrollershouldrefertowhichsectionofIMA’sStatementofEthicalProfessional您的答案：未作答正確答案Answer(A)isThecompetencestandardpertainstoanIMAmember’sresponsibilitytomaintainhisorherprofessionalskillsandknowledge.Italsopertainstotheperformanceofactivitiesinaprofessionalmanner.Answer(B)is itystandardconcernsanIMAmember’sresponsibilitynottodiscloseorusethefirm’sAnswer(C)isTheintegritystandardrequiresanIMAmemberto“refrainfromengaginginanyconductthatwouldprejudicecarryingoutdutiesethically.”Answer(D)isCredibilityisthe standardofIMA’sStatementofEthicalProfessionalPractice.Itrequiresthatinformationbecommunicated“fairlyandobjectively,”andthatallinformationthatcouldreasonablyinfluenceusersbedisclosed.【筆記快速添加筆 點(diǎn)擊提問，或查看大家對(duì)本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第2 平均正確率 InaccordancewithIMA’sStatementofEthicalProfessionalPractice,amemberwhofailstoperformprofessionalinaccordancewithrelevantstandardsisactingcontrarytowhichoneofthefollowingA.B.C.D.您的答案：未作答正確答案：AAnswer(A)isOneoftheresponsibilitiesofanIMAmemberunderthecompetencestandardisto“maintainanappropriatelevelprofessionalexpertisebycontinuallydeveloknowledgeandskills.”(S)hemustalso“performprofessionaldutiesinaccordancewithrelevantlaws,regulations,andtechnicalstandards.”Thethirdrequirementunderthisstandardisto“providedecisionsupportinformationandmendationsthatareaccurate,clear,concise,andtimely.”Answer(B)is itystandardconcernsanIMAmember’sresponsibilitynottodiscloseorusethefirm’sAnswer(C)isTheintegritystandardpertainstosofinterest,avoidanceofactsdiscreditabletotheprofession,andrefrainingfromactivitiesthatprejudicetheabilitytocarryoutdutiesethically.Answer(D)isCredibilityisthe standardofIMA’sStatementofEthicalProfessionalPractice.Itrequiresthatinformationbecommunicated“fairlyandobjectively,”andthatallinformationthatcouldreasonablyinfluenceusersbedisclosed.【筆記快速添加筆 點(diǎn)擊提問，或查看大家對(duì)本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第3 平均正確率 AccordingtoIMA’sStatementofEthicalProfessionalPractice,amemberhasaresponsibilitytorecognizeprofessionallimitations.Underwhichstandardofethicalconductwouldthisresponsibilitybeincluded?您的答案：未作答正確答案Answer(A)isThecompetencestandardpertainstoanIMAmember’sresponsibilityto“recognizeandcommunicateprofessionallimitationsorotherconstraintsthatwouldprecluderesponsiblejudgmentorsuccessfulperformanceofanactivity.”Answer(B)isincorrect. itystandardconcernsanIMAmember’sresponsibilitynottodiscloseorusethefirm’sAnswer(C)isTheintegritystandarddealswith sofinterest,avoidanceofactsdiscreditabletotheprofession,andrefrainingfromactivitiesthatprejudicetheabilitytocarryoutdutiesethically.Answer(D)isCredibilityisthe standardofIMA’sStatementofEthicalProfessionalPractice.Itrequiresthatinformationbecommunicated“fairlyandobjectively,”andthatallinformationthatcouldreasonablyinfluenceusersbedisclosed.【筆記快速添加筆 點(diǎn)擊提問，或查看大家對(duì)本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第4 平均正確率 IfanIMAmemberhasaprobleminidentifyingunethicalbehaviororresolvinganethical ,thefirstaction(s)heshouldnormallytakeistoConsulttheboardofDiscusstheproblemwithhisorherimmediateNotifytheappropriatelaw Resignfrom 您的答案：未作答正確答案Answer(A)isTheboardwouldbeconsultedinitiallyonlyiftheimmediatesuperioristhechiefexecutiveofficerandthatinvolvedintheethical Answer(B)isIMA’sStatementofEthicalProfessionalPracticestatesthatthemembershouldfirstdiscussanethicalproblemwithhisorherimmediatesuperior.Ifthesuperiorisinvolved,theproblemshouldbetakeninitiallytothenexthighermanageriallevel.Answer(C)isAnIMAmembershouldkeepinformation exceptwhendisclosureisauthorizedorlegallyrequired.Answer(D)isincorrect.Resignationisalast【筆記快速添加筆 點(diǎn)擊提問，或查看大家對(duì)本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞5

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IfanIMAmemberdiscoversunethicalconductinhisorherorganizationandfailstoact,(s)hewillbeinviolationofwhichofIMA’sethicalstandard(s)?“Refrainfromengaginginanyconductthatwouldprejudicecarryingoutduties“Discloseallrelevantinformationthatcouldreasonablybeexpectedtoinfluenceanintendeduser’sunderstandingofreporting ysesormendations.”Alloftheanswersare您的答案：未作答正確答案Answer(A)isEachstandardisviolatedbyanIMAmemberwhofailstoactupondiscoveringunethicalAnswer(B)isEachstandardisviolatedbyanIMAmemberwhofailstoactupondiscoveringunethicalconduct.Answer(C)isincorrect.EachstandardisviolatedbyanIMAmemberwhofailstoactupondiscoveringunethicalconduct.Answer(D)iscorrect.AnIMAmemberdis yshisorhercompetenceandcredibilityandmaintainsintegritybytakingtheappropriateactionwithintheorganizationtoresolveanethicalproblem.AlloftheseactivitiesshouldbeapartofanIMAmember’snormaljob【筆記快速添加筆 點(diǎn)擊提問，或查看大家對(duì)本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第6 IMA’sStatementofEthicalProfessionalPracticerequiresanIMAmembertofollowtheestablishedpoliciesoftheorganizationwhenfacedwithanethical .Ifthesepoliciesdonotresolvethe ,themembershouldConsulttheboardofdirectorsimmediaDiscusstheproblemwiththeimmediatesuperiorif(s)heisinvolvedin Communicatetheproblem outsidetheContactthenexthighermanageriallevelifinitialpresentationtotheimmediatesuperiordoesnotresolve 您的答案：未作答正確答案Answer(A)isThiscourseofactionwouldbeappropriateonlyforthechiefexecutiveofficerorforhisorherimmediatesubordinatewhentheCEOisinvolvedinthe Answer(B)isTheproperactionwouldbetopresentthemattertothenexthighermanageriallevel.Answer(C)isincorrect.Suchactionisinappropriateunlesslegallyprescribed.Answer(D)iscorrect.Inthesecircumstances,theproblemshouldbediscussedwiththeimmediatesuperiorunless(s)heisinvolved.Inthatcaseinitialpresentationshouldbetothenexthighermanageriallevel.Iftheproblemisnotsatisfactorilyresolvedafterinitialpresentation,thequestionshouldbesubmittedtothenexthigherlevel. 第7 平均正確率 InwhichsituationisanIMAmemberpermittedtocommunicate informationtoindividualsoroutsidethefirm?A.Thereisan andtheboardhasrefusedtotakeB.SuchcommunicationislegallyC.TheIMAmemberknowinglycommunicatestheinformationindirectlythroughaD.AnofficerattheIMAmember’sbankhasrequestedinformationonatransactionthatcouldinfluencethefirm’sstockprice.您的答案：未作答正確答案Answer(A)isIMA’sStatementofEthicalProfessionalPracticestatesthat“eachmemberhasaresponsibilitytokeepexceptwhendisclosureisauthorizedorlegallyrequired.”Answer(B)iscorrect.AccordingtoIMA’sStatementofEthicalProfessionalPractice,membersareresponsibleforobservingthestandard ity.Thus,theIMAmembershould“refrainfromdisclosing informationacquiredinthecourseofhisorherworkexceptwhenauthorized,unlesslegallyobligatedtodoso.”Answer(C)isTheIMAmembershould“informallrelevantpartiesregardingappropriateuseof information.Monitorsubordinates’activitiestoensurecompliance.”Answer(D)isTheIMAmemberisrequiredto“refrainfrom informationforunethicalorillegal【筆記快速添加筆 點(diǎn)擊提問，或查看大家對(duì)本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第8 平均正確率 WhichethicalstandardismostclearlyviolatedifanIMAmemberknowsofaproblemthatcouldmisleadusersbutdoesnothingaboutit?您的答案：未作答正確答案Answer(A)isThecompetencestandardpertainstotheIMAmember’sresponsibilitytomaintainhisorherprofessionalskillsandknowledge.Italsopertainstotheperformanceofactivitiesinaprofessionalmanner.Answer(B)isLegalityisnotaddressedinIMA’sStatementofEthicalProfessionalPractice.Answer(C)iscorrect.Credibilityisthe partofIMA’sStatementofEthicalProfessionalPractice.Itrequiresthatinformationbecommunicated“fairlyandobjectively,”andthatallinformationthatcouldreasonablyinfluenceusersbedisclosed.Answer(D)isincorrect. itystandardconcernstheIMAmember’sresponsibilitynottodiscloseorusethefirm’s【筆記快速添加筆 點(diǎn)擊提問，或查看大家對(duì)本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第9 平均正確率 IMA’sStatementofEthicalProfessionalPracticeincludesanintegritystandard,whichrequiresanIMAmemberDeclinetoeaminoritypartnerinapartnershipthatis rofthemember’sReportanyrelevantinformationthatcouldinfluenceusersoffinancial informationwhenauthorizedbyhisorherfirmorrequiredundertheRefusegiftsfrom您的答案：未作答正確答案Answer(A)isOneoftheresponsibilitiesofanIMAmemberundertheintegritystandardisto“refrainfromengaginginanyconductthatwouldprejudicecarryingoutdutiesethically.”Answer(B)isThecredibilitystandardrequiresanIMAmemberto“discloseallrelevantinformationthatcouldreasonablybeexpectedtoinfluenceanintendeduser’sunderstandingofthereports, yses,andmendations.”Answer(C)is itystandardrequiresanIMAmemberto“keep exceptwhendisclosureauthorizedorlegallyAnswer(D)isTheintegritystandardrequiresanIMAmemberto“mitigateactual sofinterest.Regularlycommunicatewithbusinessassociatestoavoidapparent sofinterest.Adviseallpartiesofanypotential 【筆記快速添加筆 點(diǎn)擊提問，或查看大家對(duì)本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第10 平均正確率 IMA’sStatementofEthicalProfessionalPracticeincludesacompetencestandard,whichrequiresanIMAmemberReportinformation,whetherfavorableorDevelophisorherprofessionalproficiencyonacontinualDiscuss sandpossiblecoursesofactionwithanunbiasedDiscuss,withsubordinates,theirresponsibilitiesregardingthedisclosureorinformationaboutthe您的答案：未作答正確答案Answer(A)isThecredibilitystandardrequiresanIMAmemberto“communicateinformationfairlyandobjectively.”Answer(B)iscorrect.OneoftheresponsibilitiesofanIMAmemberunderthecompetencestandardisto“maintainanappropriatelevelofprofessionalexpertisebycontinuallydevelo knowledgeandskills.”Answer(C)isOneofthesuggestionsfromthe“ResolutionofEthical ”sectionisto“clarifyrelevantethicalissuesbyinitiatinga discussionwithanIMAEthicsCounselororotherimpartialadvisortoobtainabetterunderstandingofpossiblecoursesofaction.”Answer(D)is itystandardrequiresanIMAmemberto“informallrelevantpartiesregardingappropriateuseofinformation.Monitorsubordinates’activitiestoensurecompliance.”【筆記快速添加筆 點(diǎn)擊提問，或查看大家對(duì)本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第11 平均正確率 Sheilaisafinancialmanagerwhohasdiscoveredthather isviolatingenvironmentalregulations.Ifherimmediatesuperiorisinvolved,herappropriateactionistoDonothingsinceshehasadutyofloyaltytotheConsulttheauditC.PresentthemattertothenexthighermanagerialD.Confrontherimmediate您的答案：未作答正確答案Answer(A)isPractitionersofmanagementaccountingandfinancialmanagementhaveanobligationtothepublic,theirprofession,theorganizationtheyserve,andthemselves,tomaintainthehigheststandardsofethicalconduct.Answer(B)isincorrect.Theauditcommitteewouldbeconsultedfirstonlyifitwerethenexthighermanageriallevel.Answer(C)iscorrect.Toresolveanethicalproblem,thefinancialmanager/managementaccountant’sfirststepisusuallytoconsulthisorherimmediatesuperior.Ifthatindividualisinvolved,themattershouldbetakentothenexthigherlevelofAnswer(D)isIfthesuperiorisinvolved,thenexthighermanageriallevelshouldbeconsulted【筆記快速添加筆 點(diǎn)擊提問，或查看大家對(duì)本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第12 平均正確率 IMAmembersareobligatedtomaintainthehigheststandardsofethicalconduct.Accordingly,IMA’sStatementofEthicalProfessionalPracticeexplicitlyrequiresthatIMAmembersObtainsufficientcompetentevidencewhenexpressinganNotcondoneviolationsbyComplywithgenerallyacceptedauditingAdheretogenerallyacceptedaccounting您的答案：未作答正確答案Answer(A)isTheexpressionofanopinionisafunctionofanexternalauditor.Answer(B)iscorrect.TheprinciplessectionofIMA’sStatementofEthicalProfessionalPractice,“IMA’soverarchingethicalprinciplesinclude:Honesty,Fairness,Objectivity,andResponsibility.Membersshallactinaccordancewiththeseprinciplesandshallencourageotherswithintheirorganizationstoadheretothem.”Answer(C)isCompliancewithGAASisarequirementofexternalauditors.Answer(D)isincorrect.AdherencetoGAAPisnotexpresslyrequiredbyIMA’sStatementofEthicalProfessional【筆記快速添加筆 點(diǎn)擊提問，或查看大家對(duì)本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第13 平均正確率 IntegrityisanethicalrequirementforallIMAmembers.OneaspectofintegrityPerformanceofprofessionaldutiesinaccordancewithrelevantAvoidance ofRefrainingfrom informationforunethicalorillegalMaintenanceofanappropriatelevelofprofessional您的答案：未作答正確答案Answer(A)isPerformanceofprofessionaldutiesinaccordancewithrelevantlawsstatesanaspectoftheAnswer(B)isAccordingtoIMA’sStatementofEthicalProfessionalPractice,IMAmembersmust“mitigateactual sofinterest.Regularlycommunicatewithbusinessassociatestoavoidapparent sofinterest.Adviseallpartiesofanypotential Answer(C)isItstatesanaspectofthe Answer(D)isincorrect.Maintenanceofanappropriatelevelofprofessionalexpertisestatesanaspectofthecompetence【筆記快速添加筆 點(diǎn)擊提問，或查看大家對(duì)本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第14 平均正確率 UndertheexpresstermsofIMA’sStatementofEthicalProfessionalPractice,anIMAmembermayEncroachonthepracticeofanotherIMA informationunlessauthorizedorlegallyAcceptotheremploymentwhileservingasafinancialmanagerormanagement您的答案：未作答正確答案Answer(A)isTheStatementdoesnotaddressadvertising.Answer(B)isincorrect.TheStatementdoesnotaddressthismatter.Answer(C)iscorrect.IMAmembersmaynotdisclose informationacquiredinthecourseoftheirworkunlessauthorizedorlegallyrequiredtodoso.Theymustalso“informallrelevantpartiesregardingappropriateuseofinformation.Monitorsubordinates’activitiestoensurecompliance.”Answer(D)isincorrect.Otheremploymentmaybeacceptedunlessitconstitutes of【筆記快速添加筆 點(diǎn)擊提問，或查看大家對(duì)本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第15 平均正確率 AnIMAmemberdiscoversaproblemthatcouldmisleadusersofthefirm’sfinancialdataandhasinformedhisorherimmediatesuperior.(S)heshouldreportthecircumstancestotheauditcommitteeand/ortheboardofdirectorsonlyTheimmediatesuperior,whoreportstothechiefexecutiveofficer,knowsaboutthesituationbutrefusestocorrectit.TheimmediatesuperiorassuresthememberthattheproblemwillbeTheimmediatesuperiorreportsthesituationtohisorherTheimmediatesuperior,thefirm’schiefexecutiveofficer,knowsaboutthesituationbutrefusestocorrect您的答案：未作答正確答案Answer(A)isInthissituation,thechiefexecutiveofficeristhenexthighermanagerialAnswer(B)isTheimmediatesuperiorhaspromisedortakenactiontowardsatisfactoryresolution.Answer(C)isincorrect.Theimmediatesuperiorhaspromisedortakenactiontowardsatisfactoryresolution.Answer(D)iscorrect.AccordingtoIMA’sStatementofEthicalProfessionalPractice,anIMAmembershould“discusstheissuewithyourimmediatesupervisorexceptwhenitappearsthatthesupervisorisinvolved.Inthatcase,presenttheissuetothenextlevel.Ifyoucannotachieveasatisfactoryresolution,submittheissuetothenextmanagementlevel.Ifyourimmediatesupervisoristhechiefexecutiveofficeorequivalent,theacceptablereviewingauthoritymaybeagroupsuchastheauditcommittee,executivecommittee,boardofdirectors,boardoftrustees,orowners.”【筆記快速添加筆 點(diǎn)擊提問，或查看大家對(duì)本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第16 平均正確率 Recently,FanClub,Inc.,submittedtomanagementabudgetforthecomingyear.Includedinthebudgetwerensforanewproduct,arechargeablefan.Thenewfanwillnotonlylastlongerthanthecompetitor’sproductbutisalsomorequiet.Whilenotyetapproved,thebudgetcalledforaggressiveadvertisingtosupportitssalestargets,asthebusinesscommunitywasnotyetawarethatFanClubwasclosetoproductionofanewfan.Amemberofthemanagementaccountingstaff“shared”thebudgetwithadistributor.InaccordancewithIMA’sStatementofEthicalProfessionalPractice,whichoneofthefollowingwouldbestrepresentanethicalinthissituation?ThebudgethasnotbeenapprovedandthereforeisnotforThepricehasnotbeenestablished,soexpectationsmustbeThestaffmemberexposedthetoapotentialTheemployeeshouldrefrainfromdisclosing您的答案：未作答正確答案：DAnswer(A)isAn isstillAnswer(B)isItdoesnotrepresentanethicaldilemma.Answer(C)isincorrect.Thesharingofapreliminarybudgetisnotsomethingthatwouldexposea toapotentiallawsuit.Answer(D)iscorrect.IMA’sStatementofEthicalProfessionalPracticestatesthateverymemberhasaresponsibilitytokeepexceptwhendisclosureisauthorizedorlegally【筆記 第17 平均正確率 AnewmanagementaccountantisconcernedaboutcomplyingwiththeethicalstandardofcompetenceintheIMA’sStatementofEthicalProfessionalPractice.WhichoneofthefollowingisnotrequiredunderthestandardofMaintainexpertiseinallareasofContinuallydevelopknowledgeandPerformdutiesinaccordancewithrelevantregulationsandProvidemendationsthatareaccurateand您的答案：未作答正確答案：AAnswer(A)isMaintainingexpertiseinallareasofaccountingwouldbeadifficulttask.AccordingtotheethicalstandardofcompetenceintheIMA’sStatementofEthicalProfessionalPractice,aCMAonlyneedstorecognizeandcommunicateprofessionallimitationsorotherconstraintsthatwouldprecluderesponsiblejudgmentorsuccessfulperformanceofanactivity.Answer(B)isAccordingtotheethicalstandardofcompetenceintheIMA’sStatementofEthicalProfessionalPractice,ashouldmaintainanappropriatelevelofprofessionalexpertisebycontinuallydeveloknowledgeandAnswer(C)isAccordingtotheethicalstandardofcompetenceintheIMA’sStatementofEthicalProfessionalPractice,aCMAshouldperformprofessionaldutiesinaccordancewithrelevantlaws,regulations,andtechnicalstandards.Answer(D)isAccordingtotheethicalstandardofcompetenceintheIMA’sStatementofEthicalProfessionalPractice,aCMAshouldprovidedecisionsupportinformationandmendationsthatareaccurate,clear,concise,andtimely.【筆記快速添加筆 點(diǎn)擊提問，或查看大家對(duì)本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第18 平均正確率 ScottJon,anewaccountingclerkatafirmthathadrecentlyterminatedseveralemployeesduetobudgetaryaccidentallyviewedhissupervisor’sbiweeklypaycheck.NotrealizingthatthepaycheckincludedanannualJonerroneouslymultipliedthegrosspayby26tofindannualearnings.Jonwasamazedthathissupervisorappearedtoearnmorethantwicethelocalaverageforemployeesinanaccountingsupervisoryposition.Jondiscussedthissituationwithafriend,arecentlyterminatedemployeeofthe whonowworkedforalocalnewspaper.Asaresultofthisdiscussion,thesupervisor’s“outrageous”salarywasmadepublic.WhichoneofthestandardsoftheIMA’sStatementofEthicalProfessionalPracticedidJon’sactionsviolate?您的答案：未作答正確答案Answer(A)isThestandardofcompetencerelatestoamember’sresponsibilityto(1)maintainanappropriatelevelofprofessionalexpertisebycontinuallydevelo knowledgeandskills;(2)performprofessionaldutiesinaccordancewithrelevantlaws,regulations,andtechnicalstandards;(3)providedecisionsupportinformationandmendationsthatareaccurate,clear,concise,andtimely;and(4)recognizeandcommunicateprofessionallimitationsorotherconstraintsthatwouldprecluderesponsiblejudgmentorsuccessfulperformanceofanactivity.Answer(B)isThestandardof itystateseachmemberhasaresponsibilityto(1)keepinformation whendisclosureisauthorizedorlegallyrequired,(2)informallrelevantpartiesregardingappropriateuseofinformationandmonitorsubordinates’activitiestoensurecompliance,and(3)refrainfromusinginformationforunethicalorillegaladvantage.Answer(C)isThestandardofintegrityrelatestoamember’sresponsibilityto(1)mitigate sofinterest,communicatewithbusinessassociatestoavoidapparent sofinterest,andadviseallpartiesofanypotentials;(2)refrainfromengaginginanyconductthatwouldprejudicecarryingoutdutiesethically;and(3)abstainfromengaginginorsupportinganyactivitythatmightdiscredittheprofession.Answer(D)isincorrect.Thestandardofcredibilityrelatestoamember’sresponsibilityto(1)communicateinformationfairlyand(2)discloseallrelevantinformationthatcouldreasonablybeexpectedtoinfluenceanintendeduser’sunderstandingofthereports, yses,ormendations;or(3)disclosedelaysordeficienciesininformation,timeliness,processing,orinternalcontrolsinconformancewithorganization and/orapplicablelaw.【筆記 第19 平均正確率 ChrisBenedictwasrecentlytriedandconvictedincourtforproducingandsellingillegalnarcoticdrugs.Noneoftheactivityoccurredduringworkhours,andBenedictperformeddutiesasamanagementaccountantwithoutduringtheperiodofillegalactivity.BenedicthasarguedthatbecausetheillegalactivitywasunrelatedtoBenedict’sserviceasamanagementaccountant,noethicalviolationhadbeencommitted.WhichprovisionoftheIMA’sStatementofEthicalProfessionalPracticeismostlikelytoapplytoBenedict’sillegalactions?您的答案：未作答正確答案Answer(A)isThecompetencestandardwouldnotbethemostlikelytoapplytoBenedict’sillegalactions.Someoftheresponsibilitiesunderthecompetencestandardstatethateachmemberhastheresponsibilitytomaintainanappropriatelevelofprofessionalexpertisebycontinuallydevelo knowledgeandskillsandtoprovidedecisionsupportinformationandmendationsthatareaccurate,clear,concise,andtimely.EventhoughBenedictwasproducingandsellingillegalnarcotics,hewasstillcompetent.Answer(B)is itystandardwouldnotbethemostlikelytoapplytoBenedict’sillegalactions.Someoftheresponsibilitiesunderthe itystandardstatethateachmemberhastheresponsibilitytokeepinformationexceptwhendisclosureisauthorizedorlegallyrequiredandtoinformallrelevantpartiesregardingappropriateuseof information.Benedictdidnotbreakany ityrulesbyproducingandsellingillegaldrugs.Answer(C)isTheintegritystandardstatesthateachmemberhasaresponsibilitytoabstainfromengaginginorsupportinganyactivitythatmightdiscredittheprofession.Beingconvictedofproducingandsellingillegalnarcoticdrugsisanactivitythatwoulddiscredittheprofession.Answer(D)isThecredibilitystandardwouldnotbethemostlikelytoapplytoBenedict’sillegalactions.Someoftheresponsibilitiesunderthecredibilitystandardstatethateachmemberhastheresponsibilitytocommunicateinformationfairlyandobjectivelyandtodiscloseallrelevantinformationthatcouldreasonablybeexpectedtoinfluenceanintendeduser’sunderstanding.Benedict’sillegalactivitiesdidnotapplytothecredibilitystandard. 第20 平均正確率 AtNCCorporation,year-endbonusesateachbranchofficearebasedonbranchprofitability.Duetoasloweconomy,profitabilitythroughthethirdquarterattheNortheastbranchisunderbudget.Toaddressthisissue,theaccountingstaffattheNortheastbranchdevelopsalistofend-of-yearactionsdesignedtoboostearningsfortheyear.WhichoneofthefollowingismostlikelytoviolateIMA’sStatementofEthicalProfessionalPractice?Requestingthebranch’sadvertisingagencytodelaybillingthird-quarteradvertisementsuntilDeferringadvertisingexpensebyreducingthenumberofnewspaperadvertisementsruninthethird nnedpaintingandrefurbishmentofthewarehouseuntilthefollowingOfferingadditionaldiscountstocustomerstoenticethemtoincreasepurchasesinthethird您的答案：未作答正確答案Answer(A)isIMA’sStatementofEthicalProfessionalPracticestatesthatitsmembershaveresponsibilitiesintheareasof ity,integrity,andcredibility.Requestingthebranch’sadvertisingagencytodelaybillingthirdquarteradvertisementsuntilJanuarywillmostlikelyviolateIMA’sStatementofEthicalProfessionalPracticeintheareasofintegrityandcredibility.IntegrityisimpairedbecauseanIMAmembershouldabstainfromengaginginorsupportinganyactivitythatmightdiscredittheprofession,andcredibilityisimpairedbecauseanIMAmembershoulddiscloseallrelevantinformationthatcouldreasonablybeexpectedtoinfluenceanintendeduser’sunderstandingofthereports, yses,ormendations.Answer(B)isTheIMA’sStatementofEthicalProfessionalPracticestatesthatitsmembershaveresponsibilitiesintheareasof ity,integrity,andcredibility.DeferringadvertisingexpensebyreducingthenumberofnewspaperadvertisementsruninthethirdquarterdoesnotviolatetheIMA’sStatementofEthicalProfessionalPractice–theexpensecorrectlymatchesthenumberofnewspaperadvertisementsrunintherespectiveperiod.Answer(C)isincorrect.TheIMA’sStatementofEthicalProfessionalPracticestatesthatitsmembershaveresponsibilitiesintheareasof ity,integrity,andcredibility.Deferring nnedpaintingandrefurbishmentofthewarehouseuntilthefollowingyeardoesnotviolatetheIMA’sStatementofEthicalProfessionalPractice–changing nsisethicalsincethereisnomentionofacontractualdeadline.Answer(D)isTheIMA’sStatementofEthicalProfessionalPracticestatesthatitsmembershaveresponsibilitiesintheareasof ity,integrity,andcredibility.OfferingadditionaldiscountstocustomerstoenticethemtoincreasepurchasesinthethirdquarterdoesnotviolatetheIMA’sStatementofEthicalProfessionalPractice–offeringadditionaldiscountsisusedwidelyinpracticeandisnotunethicalunlessitinvolvespredatorypricing.【筆記快速添加筆 點(diǎn)擊提問，或查看大家對(duì)本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第21 平均正確率 MarkTian,astaffaccountant,esawareofanoff-balance-sheetbankaccountwherefundshavebeenwithoffsettingcreditsapprovedbyhisimmediatesupervisor.HisimmediatesupervisorrefusestodiscussitandsuggestsTianforgetaboutit.WhichoneofthefollowingshouldbeTian’snextcourseofactioninthiscircumstance?Putconcernsinwritingtotheimmediatesupervisorandcopy DiscussconcernswiththelevelofmanagementabovetheimmediateCommunicate lyto ’sindependentCommunicate lyto ’sexternallegal您的答案：未作答正確答案Answer(A)isWhentheimmediatesupervisorappearstobeinvolved,itisnotappropriatetodiscussthematterwithhimorher.Answer(B)iscorrect.InapplyingtheStandardsofEthicalProfessionalPractice,itmaybenecessarytoidentifyunethicalbehaviororresolveanethical .Whenfacedwithethicalissues,itisimportanttofollowanorganization’sestablishedpoliciesontheresolutionofsuch .Ifthesepoliciesdonotresolvetheethical ,thefirstoptioninvolvesdiscussingtheissuewiththeimmediatesuperior.However,whenitappearsthatthesupervisorisinvolved,theissueshouldbepresentedtothenextlevel.Answer(C)isItisnotnecessarytocommunicatetheconcernstothe ’sindependentauditorunlessasatisfactoryresolutionwasnotachiev