2009年6月ACCA考试:P1真题(5)

2012-02-04

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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)

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