6 The explosive growth of investing and raising capital in the global markets has put new emphasis on the development
of international accounting, auditing and ethical standards. The International Federation of Accountants (IFAC) has
been at the forefront of the development of the worldwide accountancy profession through its activities in ethics,
auditing and education.
Required:
Explain the developments in each of the following areas and indicate how they affect Chartered Certified
Accountants:
(a) IFAC’s ‘Code of Ethics for Professional Accountants’; (5 marks)
第1题:
6 Certain practices have developed that threaten to damage the integrity and objectivity of 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)
第2题:
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第5题:
第6题:
第7题:
国际货运代理协会联合会(International Federation of Freight Forwarders Associations),法文缩写FIATA。
第8题:
翻译:ITF International Transport workers Federation
第9题:
国际民航组织(ICAO)新的飞行标准。()
第10题:
enhance
reinforce
restrain
stabilize
第11题:
an International Ship Security Certificate
an International Oil Pollution Certificate
a Safety Management Certificate
an International Ballast Water Management Certificate
第12题:
It cooperates with TNT Skypack.
It is showing signs of exhaustion.
It might have a leading position in the international courier business.
It has an annual growth rate of 5 %.
第13题:
(c) Assess how the fundamental ethical principles of IFAC’s Code of Ethics for Professional Accountants should
be applied to the provision of a forensic investigation service. (6 marks)
第14题:
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第18题:
New Zealand is the first country in the world to get the new day because()
Ait is just east of the International Date Line
Bit is just west of the International Date Line
Cit is located halfway between the equator and the South Pole
Dit is located in the Southern Pacific Ocean
第19题:
New Zealand is the first country in the world to get the new day because()
第20题:
国际图书馆联盟(IFLA)的英文全称是()
第21题:
an International Ship Security Certificate
an International Oil Pollution Prevention Certificate
a Safety Management Certificate
an International Ballast Water Management Certificate
第22题:
Emerging markets had no confidence in their economic growth.
Foreign capital continued to flow into emerging markets at a slower rate.
International investors profited a lot from emerging markets.
There was a sudden outflow of foreign capital from emerging markets.
第23题: