Obligations and Decision Making in
ANATASHIA
Accounting: Text and Cases 6th Edition by
Steven M. Mintz & William F. Miller
All Chapters 1-8| Answers at the Back of Each Chapter
U
Gki a
N
tnh
bU
rua
mF
Z
M
1A|APAaAgAe
, ChapterA01
MULTIPLE CHOICE
ChooseAtheAoneAalternativeAthatAbestAcompletesAtheAstatementAorAanswersAtheAquestion.
ANATASHIA
1) WhatAisAtheAcommonAcharacteristicAofAAristotle'sAvirtuesAandAethicalAstandardsAforACPAs?
A) truthfulness
B) integrity
C) loyalty U
D) dueAcare a
Gki
2) JaneAfindsAaAmaterialAmisstatementAwhileAauditingAaAclient'sAaccountsAreceivables.AHerAseniorAtellsAher
h
AtoAignoreAtheAmisstatementAsoAthatAtheAclientAdoesAnotAgetAupset.AJaneAwantsAtoAbeAviewedAasAaAteamApl
n
ayerAinAorderAtoAadvanceAinAtheAfirm,AsoAJaneAfollowsAherAsenior'sAinstructionsAandAignoresAtheAmisstate
N
ment.AWhichAethicalAtheoryAdidAJaneAuseAtoAmakeAherAdecision?
uat
A) egoism U
B) justice
br
C) virtueAethics
D) utilitarianism mF
Z
M
3) WhichAofAtheAfollowingAsituationsAwouldAbeAconsideredAethical?
A) TheAcashierAatAWal-
MartAgivesAyouA$5AmoreAthanAyouAwereAsupposedAtoAreceiveAandAyouAdon'tAdoAanythingAaboutAit.
B) YouAaccidentallyAbackAintoAaAcarAatAWal-MartAandAleaveAyourAinformationAforAthemAtoAcall.
C) YouAreceiveAfakeA$20AbillsAandAuseAthemAinAaAstoreAwhileAknowingAtheyAareAfake.
D) YouAfindAaAphoneAinAaArestaurantAandAkeepAit.
4) WhichAofAtheAfollowingAcharacteristicsAdoesAnotAdescribeAtheAimportanceAofAintegrityAinAdecisi
onAmaking?
A) ActingAoutAofAmoralAprinciple
2A|APAaAgAe
,B) BeingAloyalAtoAone'sAsuperior
C) HavingAtheAcourageAtoAdoAtheArightAthing
D) NotAsubordinatingAprofessionalAjudgmentAtoAothers
ANATASHIA
5) WhichAofAtheAfollowingAcharacteristicsAdoesAnotAdescribeAtheAbehaviorAofACynthiaACooperAinAt
heAWorldComAfraud?
A) persistence
B) competence
C) integrity
U
a
D) conformity
nG
hki
A) couldAleadAtoAaAgoodAlife.
uaN
6) TheAancientAGreeksAthoughtAofAtheAvirtuesAasAcharacteristicsAofAbehaviorAthat
t
F
Zb
C) supportAtheArightsAtheory.
U
B) makeAupAtheA"sixApillarsAofAcharacter".
r
D) rationalizeAunethicalAactions.
m
M
7) WhichAofAtheAfollowingAelementsAdoesAnotAmakeAupAanAintegralApartAofAwhatAisAmeantAbyA"ethics"?
A) acceptedAstandardsAofAbehavior
B) knowingAtheAdifferenceAbetweenArightAandAwrong
C) alwaysAfollowingAtheAlaw
D) theAmoralApointAofAview
8) EthicalArelativismAcanAbestAbeAdescribedAasAothers.
A) aApointAofAviewAthatAmoralityAisArelativeAtoAtheAnormsAofAone'sAculture.
B) aAconceptAthatAholdsAthatAintegrityAshouldAbeAmaintainedAinAtheAfaceAofApressureAby
3A|APAaAgAe
, C) anAethicalAreasoningAmethodAthatAholdsAoneAshouldAalwaysAactAoutAofAself-interest.
D) anAethicalAreasoningAmethodAthatAholdsAoneAshouldAalwaysAconsiderAtheAeffectAofAone'sAactionsA
onAothers.
ANATASHIA
9) WhichAofAtheAfollowingAisAnotAaApillarAofAcharacterAaccordingAtoAtheAJosephsonAInstitute?
A) caring
B) citizenship
C) respect
D) judgmental
U
a
G
hki
10) WhichAofAtheAfollowingAisAnotAanAelementAofAtrustworthinessAaccordingAtoAtheASixAPillarsAofACharacter?
n
A) reliability
B) loyalty
uaN
t
C) fairness
D) honesty F
ZbU
r
deAtheAentityAviolates
Mm
11) AnAaccountantAwhoAblowsAtheAwhistleAonAfinancialAwrongdoingAbyAhis/herAemployerAbyAgoingAoutsi
A) theAdueAcareAprinciple.
B) confidentiality.
C) one'sAreliabilityAobligation.
D) publicAinterestAobligation.
12) CancelAcultureAresultsAinAeachAofAtheAfollowingAexcept:
A) manifestsAitselfAthroughAintoleranceAofAothersAwithAaApointAofAviewAthatAdivergesAfromAgroupAnorms
B) exhibitsAaAlackAofArespectAforAsomethingAsomeoneAsaidAorAdidAsuchAasAmakingAoffensiveAcomme
ntsAtowardAanother
C) itsAgoalAisAtoAembarrassAsomeoneAinAtheirAcommunity
4A|APAaAgAe