今天给大家带来的ACCA F1，是来自ACCA考试模拟题：记得做完在下拉看答案哦~

　　54.(a)Corporate codes of ethics are published by organisations in order to communicate values to stakeholders.Give a reason why each of the following stakeholders might be interested in what an organisation does.

　　(i)Customers

　　(ii)Employees

　　(iii)Local communities(3 marks)

　　(b)The Chairman’s report of Fairmind states that“We are a competitive business,yet we are fair and open.Obtaining information about competitors by deception is strongly condemned.Making disparaging comments about competitors should be avoided.'

　　Which of the following safeguards would be most effective in ensuring that these standards are maintained?

　　A A system of fines for employees who are in breach of the code

　　B Effective education and training for all staff

　　C External review of Fairmind’s ethics policy

　　D Rewarding employees who report on colleagues’ethical breaches(1 mark)

　　53(a)C,E Because it is important for JKL Co to retain this client,due to significance of the revenue,

　　there is a self-interest threat here.The client is also looking to intimidate the auditors over

　　the fee negotiations.

　　(b)(i)True ACCA students and members must always follow ACCA's code of conduct.

　　(ii)False Professional ethics should be followed even if this is at the expense of a contractual

　　obligation.

　　(iii)True The public expects all professionals to act in an ethical manner.

　　(iv)False This process is known as lowballing and raises a significant self-interest threat,

　　particularly if the firm want to offer more profitable non-audit services as well.