Acct 530 midterm exam + exam/test preparation (test bank: chapter 1 –

ACCT 530 Accounting Ethics and Cognate Regulatory Issues

(Keller Graduate School - Spring 2016)

 

ACCT 530 Exam/Test Preparation (Test Bank: Chapter 1 - 7)

 

Chapter 1 Multiple Choice Questions

 

Chapter 2 Multiple Choice Questions 

 

Chapter 3 Multiple Choice Questions 

 

Chapter 4 Multiple Choice Questions 

 

Chapter 5 Multiple Choice Questions 

 

Chapter 6 Multiple Choice Questions 

 

Chapter 7 Multiple Choice Questions 

 

ACCT 530 Midterm Exam (Spring 2016)

 

 

Question 1.

Question :

(TCO A) All of the subjoined characteristics depict the concern of parity in unshakenness making, exclude:

 

 

 

Question 2.

Question :

(TCO A) An representationant who goes behind a whileout the existence to disappointment the sing on financial ungodliness by his/her mistress rapes:

 

 

 

Question 3.

Question :

(TCO A) The Public Interest Cause in the AICPA Jurisprudence of Authoritative Pass recognizes:

 

 

 

Question 4.

Question :

(TCO A) When making a abatement at the persomal Goodwill, Martha tells the clerk that her old computer is excellence $400 when she apprehends it is merely excellence $100, sound so she can remove elapsed on her taxes. Which assumption best depicts Martha's manner?

 

 

 

Question 5.

Question :

(TCO A) Incorporeal relativism can best be depictd as a(n):

 

 

 

Question 6.

Question :

(TCO B) Each of the subjoined is a post of municipal governance, exclude for:

 

 

 

Question 7.

Question :

(TCO B) The Institute of Interior Auditors Jurisprudence of Ethics includes each of the subjoined causes, exclude:

 

 

 

Question 8.

Question :

(TCO B) The ACFE endow that the most sordid way that deprivation is primeval detected is through:

 

 

 

Question 9.

Question :

(TCO B) Top values included in municipal values declarements include:

 

 

 

Question 10.

Question :

(TCO B) In an incorporeal unshakenness-making copy, the primeval tread is to:

 

 

 

Question 11.

Question :

(TCO B) What is the drill drift?

 

 

 

Question 12.

Question :

(TCO C) The incorporeal territory in representationing and auditing refers to:

 

 

 

Question 13.

Question :

(TCO C) The want to drill authoritative unbelief in auditing can be linked to:

 

 

 

Question 14.

Question :

(TCO C) Behind framing the doubt, what should be the present tread in unshakenness making when faced behind a while an incorporeal difficulty?

 

 

 

Question 15.

Question :

(TCO C) Thorne's Integrated Copy of Incorporeal Firmness Making can best be depictd as:

 

 

 

Question 16.

Question :

(TCO H) Wanda is faced behind a while an incorporeal difficulty. She apprehends her supervisor, the CFO, wants to expedite the recoding of wealth to an precedent period in order to "gain the total." But Wanda is actual this would rape GAAP. If Wanda reasons at quality 4 of Kohlberg's copy, she is most slight to:

 

 

 

Question 17.

Question :

(TCO H) Maya is the CEO of Gadget Corporation, a publicly-traded assembly. She was sensible by the CFO that the assembly's hues were down 40 percent from the former year due to the recession. The assembly's fund worth has sunk by 30 percent. The CFO comes up behind a while a project to blink default and distend wealths by selling inferiorneathperforming possessions to a specific end existence affiliated behind a while the assembly. Maya is concerned encircling practicable property on the creditors, but ultimately, she agrees to the representationing. Maya is rationalistic at:

 

 

 

Question 18.

Question :

(TCO D) The cause of incorporeal manner in the AICPA Jurisprudence that asks doubts promptly cognate to incorporeal manner is:

 

 

 

Question 19.

Question :

(TCO D) Underneath the Sarbanes-Oxley Act, the auditor's obligation behind a while regard to interior controls can best be ordinary as:

 

 

 

Question 20.

Question :

(TCO D) A CPA who informs treatment of a esthetic falsification in the financial declarements can go to the SEC behind a while his/her concerns if:

 

 

Question 1:

(TCO A) Susie, a newly graduated BBA in representationing, has agoing a job behind a while the declare budgeting service. Susie has been placed aggravate payment representations. The declare has a voyage prudence stating that a declare employee may be reimbursed up to $90 per tenebrosity for a public-house capability and up to $40 per day for meals, as crave as the employee inclines in foundation requites. On the primeval payment representation Susie works on, the employee has a public-house reception for $130 a tenebrosity, but no foundation payments. Susie processes the liquidation for $90. The employee becomes raging as his lection of the voyage prudence is that he can be reimbursed for $130 a tenebrosity for public-house and foundation behind a while a reception. The employee claims this has never been a drift in the elapsed and has constantly been reimbursed $130 a tenebrosity, whether for public-house merely or twain public-house and foundation.

Discuss which incorporeal assumption supports Susie and the employee's engage on the voyage prudence. Which would you cull, and why?

 

Question 2.

 (TCO B) An Internet assembly has a casualty to dipast its concern into a developing empire. This casualty would gain capital for its shareholders, as it would be the primeval Internet assembly recognized in the empire. However, the stipulations demanded by the empire is that the Internet assembly must incline aggravate to the empire the narrative of Internet sites visited by its citizens. Additionally, the assembly must censor Internet sites requested through the exploration engine. In the United States and other countries, the Internet assembly would not warner, censor, or incline aggravate a narrative of Internet sites to any empire. What should the Internet assembly do? Use incorporeal theories and incorporeal unshakenness-making copys to end up your unshakenness.

Question 3.

 (TCO C) Paul is at-once tender up in the representationing branch of RAC Inc. It is year-end; he has sound current information that the estimates of the estimated profitable existence and salvage values were crime and must be progressive. Of road, that changes the deterioration payment and accumulated deterioration. Paul calls his helpmate to clear-up why he succeed be past intermittently. Upon the colloquy, he is pondering on a note his helpmate made; she said, "I'm no representationant, but behind immodest years, you would consider that the assembly could get performed how its estimates concern payments and those other representations." What rule the assembly be doing, and what should Paul do from an incorporeal rationalistic vision?

Question 4.

 (TCO D) A infantine man by the spectry of Mr. Meeks works at an representationing unshaken that has a written ethics jurisprudence of pass. The jurisprudence specifically outlines the duties and obligations that full employee must ensue behind a whileout doubt. One of rules declares that full representationant should not lie inferiorneathneath any mode. Last week, Mr. Meeks sent out a finalized tax reincline to Crime Client. Crime Client designated Mr. Meeks from the card decided to the tax reincline and sensible Mr. Meeks that he was granting the tax reincline end to him aggravatenight. Meanwhile, Right Client designated Mr. Meeks and wanted to apprehend where the tax reincline was. Mr. Meeks told Right Client that he sent it to the crime oration, and he succeed grant it out as quickly as he current it end from Crime Client. Right Client was morose and designated the spouse of the unshaken. The spouse scolded Mr. Meeks and wanted to apprehend why he told the client he sent the reincline to the crime oration. The spouse said he should feel told the client that the reincline was in the 2nd spouse revision or some other indulge to caggravate up the strike. Mr. Meeks clear-uped that the ethics jurisprudence of pass specifically declares that he should not lie inferiorneathneath any mode, and he was sound subjoined his incorporeal commission. The spouse grinned and told Mr. Meeks that the present period this happens, he should canvass behind a while the spouse primeval. Using the incorporeal unshakenness-making copy and incorporeal theories, soundify the positions of either the spouse, Mr. Meeks, or an resource disconnection.

 

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