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Test Bank for Loose Leaf Ethical
Obligations and Decision Making in
Accounting: Text and Cases 6th Edition by
Steven M. Mintz & William F. Miller
All Chapters 1-8| Answers at the Back of Each Chapter
1A|APAaAgAe
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ChapterA01
MULTIPLE CHOICE
ChooseAtheAoneAalternativeAthatAbestAcompletesAtheAstatementAorAanswersAtheAquestion.
1) WhatAisAtheAcommonAcharacteristicAofAAristotle'sAvirtuesAandAethicalAstandardsAforACPAs?
A) truthfulness
B) integrity
C) loyalty
D) dueAcare
2) JaneAfindsAaAmaterialAmisstatementAwhileAauditingAaAclient'sAaccountsAreceivables.AHerAseniorAtellsAher
AtoAignoreAtheAmisstatementAsoAthatAtheAclientAdoesAnotAgetAupset.AJaneAwantsAtoAbeAviewedAasAaAteamApl
ayerAinAorderAtoAadvanceAinAtheAfirm,AsoAJaneAfollowsAherAsenior'sAinstructionsAandAignoresAtheAmisstate
ment.AWhichAethicalAtheoryAdidAJaneAuseAtoAmakeAherAdecision?
A) egoism
B) justice
C) virtueAethics
D) utilitarianism
3) WhichAofAtheAfollowingAsituationsAwouldAbeAconsideredAethical?
A) TheAcashierAatAWal-
MartAgivesAyouA$5AmoreAthanAyouAwereAsupposedAtoAreceiveAandAyouAdon'tAdoAanythingAaboutAit.
B) YouAaccidentallyAbackAintoAaAcarAatAWal-MartAandAleaveAyourAinformationAforAthemAtoAcall.
C) YouAreceiveAfakeA$20AbillsAandAuseAthemAinAaAstoreAwhileAknowingAtheyAareAfake.
D) YouAfindAaAphoneAinAaArestaurantAandAkeepAit.
4) WhichAofAtheAfollowingAcharacteristicsAdoesAnotAdescribeAtheAimportanceAofAintegrityAinAdecisi
onAmaking?
A) ActingAoutAofAmoralAprinciple
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B) BeingAloyalAtoAone'sAsuperior
C) HavingAtheAcourageAtoAdoAtheArightAthing
D) NotAsubordinatingAprofessionalAjudgmentAtoAothers
5) WhichAofAtheAfollowingAcharacteristicsAdoesAnotAdescribeAtheAbehaviorAofACynthiaACooperAinAt
heAWorldComAfraud?
A) persistence
B) competence
C) integrity
D) conformity
6) TheAancientAGreeksAthoughtAofAtheAvirtuesAasAcharacteristicsAofAbehaviorAthat
A) couldAleadAtoAaAgoodAlife.
B) makeAupAtheA"sixApillarsAofAcharacter".
C) supportAtheArightsAtheory.
D) rationalizeAunethicalAactions.
7) WhichAofAtheAfollowingAelementsAdoesAnotAmakeAupAanAintegralApartAofAwhatAisAmeantAbyA"ethics"?
A) acceptedAstandardsAofAbehavior
B) knowingAtheAdifferenceAbetweenArightAandAwrong
C) alwaysAfollowingAtheAlaw
D) theAmoralApointAofAview
8) EthicalArelativismAcanAbestAbeAdescribedAasAothers.
A) aApointAofAviewAthatAmoralityAisArelativeAtoAtheAnormsAofAone'sAculture.
B) aAconceptAthatAholdsAthatAintegrityAshouldAbeAmaintainedAinAtheAfaceAofApressureAby
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C) anAethicalAreasoningAmethodAthatAholdsAoneAshouldAalwaysAactAoutAofAself-interest.
D) anAethicalAreasoningAmethodAthatAholdsAoneAshouldAalwaysAconsiderAtheAeffectAofAone'sAactionsA
onAothers.
9) WhichAofAtheAfollowingAisAnotAaApillarAofAcharacterAaccordingAtoAtheAJosephsonAInstitute?
A) caring
B) citizenship
C) respect
D) judgmental
10) WhichAofAtheAfollowingAisAnotAanAelementAofAtrustworthinessAaccordingAtoAtheASixAPillarsAofACharacter?
A) reliability
B) loyalty
C) fairness
D) honesty
11) AnAaccountantAwhoAblowsAtheAwhistleAonAfinancialAwrongdoingAbyAhis/herAemployerAbyAgoingAoutsi
deAtheAentityAviolates
A) theAdueAcareAprinciple.
B) confidentiality.
C) one'sAreliabilityAobligation.
D) publicAinterestAobligation.
12) CancelAcultureAresultsAinAeachAofAtheAfollowingAexcept:
A) manifestsAitselfAthroughAintoleranceAofAothersAwithAaApointAofAviewAthatAdivergesAfromAgroupAnorms
B) exhibitsAaAlackAofArespectAforAsomethingAsomeoneAsaidAorAdidAsuchAasAmakingAoffensiveAcomme
ntsAtowardAanother
C) itsAgoalAisAtoAembarrassAsomeoneAinAtheirAcommunity
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Test Bank for Loose Leaf Ethical
Obligations and Decision Making in
Accounting: Text and Cases 6th Edition by
Steven M. Mintz & William F. Miller
All Chapters 1-8| Answers at the Back of Each Chapter
1A|APAaAgAe
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Distribution of this document is illegal extra per year?
, Stuvia.com - The Marketplace to Buy and Sell your Study Material
ChapterA01
MULTIPLE CHOICE
ChooseAtheAoneAalternativeAthatAbestAcompletesAtheAstatementAorAanswersAtheAquestion.
1) WhatAisAtheAcommonAcharacteristicAofAAristotle'sAvirtuesAandAethicalAstandardsAforACPAs?
A) truthfulness
B) integrity
C) loyalty
D) dueAcare
2) JaneAfindsAaAmaterialAmisstatementAwhileAauditingAaAclient'sAaccountsAreceivables.AHerAseniorAtellsAher
AtoAignoreAtheAmisstatementAsoAthatAtheAclientAdoesAnotAgetAupset.AJaneAwantsAtoAbeAviewedAasAaAteamApl
ayerAinAorderAtoAadvanceAinAtheAfirm,AsoAJaneAfollowsAherAsenior'sAinstructionsAandAignoresAtheAmisstate
ment.AWhichAethicalAtheoryAdidAJaneAuseAtoAmakeAherAdecision?
A) egoism
B) justice
C) virtueAethics
D) utilitarianism
3) WhichAofAtheAfollowingAsituationsAwouldAbeAconsideredAethical?
A) TheAcashierAatAWal-
MartAgivesAyouA$5AmoreAthanAyouAwereAsupposedAtoAreceiveAandAyouAdon'tAdoAanythingAaboutAit.
B) YouAaccidentallyAbackAintoAaAcarAatAWal-MartAandAleaveAyourAinformationAforAthemAtoAcall.
C) YouAreceiveAfakeA$20AbillsAandAuseAthemAinAaAstoreAwhileAknowingAtheyAareAfake.
D) YouAfindAaAphoneAinAaArestaurantAandAkeepAit.
4) WhichAofAtheAfollowingAcharacteristicsAdoesAnotAdescribeAtheAimportanceAofAintegrityAinAdecisi
onAmaking?
A) ActingAoutAofAmoralAprinciple
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B) BeingAloyalAtoAone'sAsuperior
C) HavingAtheAcourageAtoAdoAtheArightAthing
D) NotAsubordinatingAprofessionalAjudgmentAtoAothers
5) WhichAofAtheAfollowingAcharacteristicsAdoesAnotAdescribeAtheAbehaviorAofACynthiaACooperAinAt
heAWorldComAfraud?
A) persistence
B) competence
C) integrity
D) conformity
6) TheAancientAGreeksAthoughtAofAtheAvirtuesAasAcharacteristicsAofAbehaviorAthat
A) couldAleadAtoAaAgoodAlife.
B) makeAupAtheA"sixApillarsAofAcharacter".
C) supportAtheArightsAtheory.
D) rationalizeAunethicalAactions.
7) WhichAofAtheAfollowingAelementsAdoesAnotAmakeAupAanAintegralApartAofAwhatAisAmeantAbyA"ethics"?
A) acceptedAstandardsAofAbehavior
B) knowingAtheAdifferenceAbetweenArightAandAwrong
C) alwaysAfollowingAtheAlaw
D) theAmoralApointAofAview
8) EthicalArelativismAcanAbestAbeAdescribedAasAothers.
A) aApointAofAviewAthatAmoralityAisArelativeAtoAtheAnormsAofAone'sAculture.
B) aAconceptAthatAholdsAthatAintegrityAshouldAbeAmaintainedAinAtheAfaceAofApressureAby
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C) anAethicalAreasoningAmethodAthatAholdsAoneAshouldAalwaysAactAoutAofAself-interest.
D) anAethicalAreasoningAmethodAthatAholdsAoneAshouldAalwaysAconsiderAtheAeffectAofAone'sAactionsA
onAothers.
9) WhichAofAtheAfollowingAisAnotAaApillarAofAcharacterAaccordingAtoAtheAJosephsonAInstitute?
A) caring
B) citizenship
C) respect
D) judgmental
10) WhichAofAtheAfollowingAisAnotAanAelementAofAtrustworthinessAaccordingAtoAtheASixAPillarsAofACharacter?
A) reliability
B) loyalty
C) fairness
D) honesty
11) AnAaccountantAwhoAblowsAtheAwhistleAonAfinancialAwrongdoingAbyAhis/herAemployerAbyAgoingAoutsi
deAtheAentityAviolates
A) theAdueAcareAprinciple.
B) confidentiality.
C) one'sAreliabilityAobligation.
D) publicAinterestAobligation.
12) CancelAcultureAresultsAinAeachAofAtheAfollowingAexcept:
A) manifestsAitselfAthroughAintoleranceAofAothersAwithAaApointAofAviewAthatAdivergesAfromAgroupAnorms
B) exhibitsAaAlackAofArespectAforAsomethingAsomeoneAsaidAorAdidAsuchAasAmakingAoffensiveAcomme
ntsAtowardAanother
C) itsAgoalAisAtoAembarrassAsomeoneAinAtheirAcommunity
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