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英文CMA(P2) Gleim17 Part2 Test Prep (4)

发布时间:2015-11-05 14:29 -阅读数: -文章来源:这是默认来源
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Question: 12 IMA members are obligated to maintain the highest standards of ethical conduct. Accordingly, IMAs Statement of Ethical Professional Practice explicitly requires that IMA members A. Obtain sufficient competent evidence when expr......


Question: 12 IMA members are obligated to maintain the highest standards of ethical conduct. Accordingly, IMA’s Statement of Ethical Professional Practice explicitly requires that IMA members
A. Obtain sufficient competent evidence when expressing an opinion.
B. Not condone violations by others.
C. Comply with generally accepted auditing standards.
D. Adhere to generally accepted accounting principles.

Question: 13 Integrity is an ethical requirement for all IMA members. One aspect of integrity requires
A. Performance of professional duties in accordance with relevant laws.
B. Avoidance of conflict of interest.
C. Refraining from using confidential information for unethical or illegal advantage.
D. Maintenance of an appropriate level of professional expertise.

Question: 14 Under the express terms of IMA’s Statement of Ethical Professional Practice, an IMA member may not
A. Advertise.
B. Encroach on the practice of another IMA member.
C. Disclose confidential information unless authorized or legally required.
D. Accept other employment while serving as a financial manager or management accountant.
 
Question: 15 An IMA member discovers a problem that could mislead users of the firm’s financial data and has informed his or her immediate superior. (S)he should report the circumstances to the audit committee and/or the board of directors only if
A. The immediate superior, who reports to the chief executive officer, knows about the situation but refuses to correct it.
B. The immediate superior assures the member that the problem will be resolved.
C. The immediate superior reports the situation to his or her superior.
D. The immediate superior, the firm’s chief executive officer, knows about the situation but refuses to correct it.

Question: 16 Recently, Fan Club, Inc., submitted to management a budget for the coming year. Included in the budget were the plans for a new product, a rechargeable fan. The new fan will not only last longer than the competitor’s product but is also more quiet. While not yet approved, the budget called for aggressive advertising to support its sales targets, as the business community was not yet aware that Fan Club was close to production of a new fan. A member of the management accounting staff “shared” the budget with a distributor. In accordance with IMA’s Statement of Ethical Professional Practice, which one of the following would best represent an ethical conflict in this situation?
A. The budget has not been approved and therefore is not for publication.
B. The price has not been established, so expectations must be managed.
C. The staff member exposed the company to a potential lawsuit.
D. The employee should refrain from disclosing confidential information.

Question: 17 A new management accountant is concerned about complying with the ethical standard of competence in the IMA’s Statement of Ethical Professional Practice. Which one of the following is not required under the standard of competence?
A. Maintain expertise in all areas of accounting.
B. Continually develop knowledge and skills.
C. Perform duties in accordance with relevant regulations and standards.
D. Provide recommendations that are accurate and timely.



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