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6 Certain practices have developed that threaten to damage the integrity and objectivity o

f professional accountants and

the reputation of the accounting profession.

Required:

Explain the following practices and associated ethical risks and discuss whether current ethical guidance is

sufficient:

(a) ‘lowballing’; (5 marks)

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更多“6 Certain practices have developed that threaten to damage the integrity and objectivity o”相关的问题

第1题

【其它】Unit 6 Homework 修改下面段落,注意句子间的逻辑关系,添加相应关联词。 The effects of the Global Financial Crisis were first felt in 2007. Stock markets fell sharply around the world. Australia has experienced a period of relative economic prosperity since 2007. Good business practices lessened the effect of the Global Financial Crisis. There has been a surge in mining investment.
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第2题

【其它】Unit 6 Homework 修改下面段落,注意句子间的逻辑关系,添加相应关联词。 The effects of the Global Financial Crisis were first felt in 2007. Stock markets fell sharply around the world. Australia has experienced a period of relative economic prosperity since 2007. Good business practices lessened the effect of the Global Financial Crisis. There has been a surge in mining investment.
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第3题

Traditional superstitions and beliefs 【C1】______ disappear altogether; they assume new for
ms and 【C2】______ to contemporary conditions. 【C3】______ in the 21st century, people may dismiss their forefather's customs and practices 【C4】______ superstition, many are still current. A Friday which falls on the 13th of a month is widely feared as 【C5】______ , and so are spilling salt and walking 【C6】______ a ladder. Belief 【C7】______ the power of mascots is far from 【C8】______ ;the lucky rabbit's foot, like the horseshoe, is a popular charm. Certain foods, too, 【C9】______ their ancient lore. Many people, for example, accept the old adage "an apple a day keeps the doctor away". One aspect of traditional 【C10】______ which is still very much 【C11】______ today is folk medicine. When the causes of illness were totally 【C12】______ , and disease seemed to 【C13】______ without any reason, it was often 【C14】______ to evil spirits taking over the body. To 【C15】______ the patient, the demons of disease must be driven put, and many "cures" were spells and charms intended to exorcise these. Until 【C16】______ modem limes, even "official" medicine was very unpleasant, with no anaesthetics or pain-killers, and a 【C17】______ success rate. Few people, in any case, could afford it, and most relied on folk healers and magic. There was an enormous range of herbal 【C18】______ , some of which have since been found to have actual healing properties. 【C19】______ were worn to ward off disease, and a wide variety of seemingly strange objects, such as church furnishings, were 【C20】______ with powers of healing.

【C1】

A.often

B.already

C.seldom

D.always

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第4题

The cohesiveness(内聚力)of a family seems to rely on members sharing certain routine pract

The cohesiveness(内聚力)of a family seems to rely on members sharing certain routine practices and events. For a growing share of the American labor force, however, working shifts beyond the normal daylight hours—what we here call "shift work"—makes the lives of families difficult.

Existing research shows that both male and female shift workers express high levels of stress and a sense of conflict between the demands of work and family life. But shift work couples still maintain a traditional attitude to the meaning of marriage and the individual roles of husband and wife. They expressed a willingness to do "whatever it takes" to approximate their view of a proper marriage, including sacrificing sleep and doing conventional things at unconventional hours. For the majority of couples interviewed, even when wives worked outside their homes, a proper marriage is characterized by a very clear division of roles: husbands are "providers" whose major responsibility is to support the family; wives are "homemakers" who clean, cook, and care for husbands and children.

The women's definitions of a "good husband" are typified by the following wife's response:

I expect him to be a good provider, and be there when I need him, loyal about the same things as he would expect out of me, expect that I expect him to dominate over me. But in a manner of speaking, when it's time to be a man I expect him to stand up instead of sitting back expecting me to do everything.

To husbands, a good wife is someone who is:

Understanding of what I feel go through at work. I need that respect at work, I hope I get it at work, I want my wife to realize what I expect at work. I don't want her to give me a lot of shit when I come home from work because I don't know if this makes much sense.

These views seemed critical to maintain the families of the shift workers.

Despite______,shift work couples still hoped to maintain a stable life.

A.traditional beliefs about marriage

B.lack of control over time

C.a very clear division of roles

D.the demands of work

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第5题

In a certain PLMN,an average subscriber makes 5 calls during office hours (8 AM - 6 PM)

In a certain PLMN,an average subscriber makes 5 calls during office hours (8 AM - 6 PM).It is known that in a certain cell area,there are going be 1000 subscribers,at any given hour,during these office hours.Assuming that a subscriber’s conversation lasts for 100 seconds,how many TRXes are needed in this cell to provide a grade of service of 2%? ()

A.2

b.3

c.4

d.There is not enough information given for an exact answer.

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第6题

Read Passage 2 and then decide whether each of Statements 21-25 is True or False according to the information given in the passage. Write "T" for true and "F" for false on the Answer Sheet.

Passage 2

How can we ease the process of coming to terms with a new culture?Everyone going to work or study in an alien culture for any length of time will experience culture shock. Sooner or later frustrations and despondency stemming from trying to come to terms with unfamiliar ways will arise. However , it' s possible to take steps to lessen the severity of culture shock and to hasten adjustment to the culture of the new country , to the host culture.

First , newcomers need to remember that the host culture has its own reasons for doing things in a certain way. When you run up against difficulties , try to avoid the simple assumption that people are behaving in an unreasonable or hostile fashion. Be more charitable. Assume instead that your expectations were thwarted because you didn' t yet quite grasp the local ways. Suspend judgment until you are sure you understand the case fully.

Such understanding can come from several sources. One of the most important is from those who come from the same cultural background , who have gone through the same experience and successfully adjusted to life in the new environment. Adaptation is on occasion a two-way process. British workers in a Japanese factory in England have to learn to adapt to the different work practices imported by their Japanese managers from Japan; at the same time the latter have to become acclimatized to life in England....

21. Only a few people may experience culture shock when they come to a new culture.

22. It is important to understand that different cultures have different ways of doing things.

23. People tend to show hostile behavior. when they are in a foreign country.

24. It is useful to talk to people who are newly adjusted to the new culture.

25. It is enough for the newcomers in a culture to adapt themselves.

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第7题

6、灵活性和可适应性都是针对当前的市场环境而言的。如今,世界已经全面进入VUCA时代。所谓VUCA时代,不包括 ()特征。

A.多变的(Volatile)

B.确定的(Certain)

C.复杂的(Complex)

D.模糊的(Ambiguous)

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第8题

6、灵活性和可适应性都是针对当前的市场环境而言的。如今,世界已经全面进入VUCA时代。所谓VUCA时代,不包括特征

A.多变的(Volatile)

B.确定的(Certain)

C.复杂的(Complex)

D.模糊的(Ambiguous)

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第9题

阅读理解阅读下面的文章,根据文章内容判断文章后的句子是正确(T)还是错误(F)。(每题10分)COMMUN

阅读理解

阅读下面的文章,根据文章内容判断文章后的句子是正确(T)还是错误(F)。(每题10分)

COMMUNITY SERVICE

Community service is a service or activity which is performed by someone or a group of people for the benefit of the public or public organizations.

While volunteers may provide community service, not everyone taking part in a community service program is a volunteer, because not everyone is doing it through their own choice. Sometimes people are asked to do it by:

their government, as part of a citizenship requirement instead of military service;

the courts and other criminal justice punishments;

their school, to meet the requirements of a class, or to meet the requirements of graduation, or, in the case of parents, required to provide a certain number of hours of service in order for their child to be enrolled in a school or sports team.

There are also people providing community service, but they receive some form. of payment in return for their work.

YOUTH COMMUNITY SERVICE

Community service performed by young people, also known as youth service, is intended to strengthen young peoples' senses of civic engagement and community, and to help them achieve their educational, developmental and social goals.

HIGH SCHOOL GRADUATION

Many educational institutions in the United States require students to perform. community service hours to graduate from high school. In some high schools in Washington State, for example, students must complete 60 hours of community service to receive a diploma.

CONDITIONS OF PARTICIPATION

Contribution of service is a condition of enrollment in some programs. Most commonly, parents may be required to serve for their child to be enrolled in a school or sports team.

COLLEGES

Though technically not a requirement, many colleges make community service an unofficial requirement for acceptance. However, some colleges prefer work experience over community service, and some require that their students also participate in community service in order to graduate.

操作提示:句子正确选择下拉选项框为“T”;句子错误选择下拉选项框为“F”。

1. The organizer is the beneficiary of community service. {T; F}

2. Some people who take part in community services are not volunteers. {T; F}

3. Most of the youth who volunteer in community service are motivated by personal purposes. {T; F}

4. In some high schools, students must complete certain hours of community service to receive a diploma. {T; F}

5. Every university considers community service is the most important experience for students among other practices, like internship. {T; F}

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第10题

(1 )Men first learnt to invent words is unknown; (2)other words, the origin of languag
(1)Men first learnt to invent words is unknown; (2)other words, the origin of language is a mystery.All we really know is that men, unlike(3) , somehow invented certain sounds to(4 ) thoughts and feelings, actions and things, so that they could communicate (交际) with each other;and that later they agreed(5)certain signs, called letters, which could be (6)down.Those sounds, whether spoken or written in letters, we (7)words.

The power of words (8 )in their associations---the things they bring up before our minds.Words became filled (9) meaning for us by experience; and the longer we live, the more certain words recall to us the glad and (10 )events of our past and the more we read and learn, the more the number of words that mean something to us increases.

(1)A.How

B.What

C.Which

D.That

(2)A.on

B.with

C.in

D.for

(3)A.women

B.plants

C.fish

D.animals

(4)A.express

B.speak

C.say

D.tell

(5)A.to

B.upon

C.with

D.in

(6)A.spoken

B.drawn

C.written

D.made

(7)A.speak

B.say

C.tell

D.call

(8)A.lay

B.lays

C.lie

D.lies

(9)A.with

B.of

C.out

D.in

(10)A.happy

B.sad

C.good

D.bad

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