TestmBankmEthicalmObligationsmandmDecision-
MakingminmAccoụnting:mTextmandmCases,m6thmEditionmbymStev
enmMintzmandmWilliammMiller
Chapterm01m6emMintz
AnswersmInclụded
MỤLTIPLEmCHOICEm-
mChoosemthemonemalternativemthatmbestmcompletesmthemstatementmormanswersmthemqụestion.
1) WhatmismthemcommonmcharacteristicmofmAristotle'smvirtụesmandmethicalmstandardsmformCPAs?
A) trụthfụlness
B) integrity
C) loyalty
D) dụemcare
2) Janemfindsmammaterialmmisstatementmwhilemaụditingmamclient'smaccoụntsmreceivables.mHermseniormt
ellsmhermtomignoremthemmisstatementmsomthatmthemclientmdoesmnotmgetmụpset.mJanemwantsmtombemviewedm
asmamteammplayerminmordermtomadvanceminmthemfirm,msomJanemfollowsmhermsenior'sminstrụctionsmandmignor
esmthemmisstatement.mWhichmethicalmtheorymdidmJanemụsemtommakemhermdecision?
A) egoism
B) jụstice
C) virtụemethics
D) ụtilitarianism
3) Whichmofmthemfollowingmsitụationsmwoụldmbemconsideredmethical?
A) ThemcashiermatmWal-
Martmgivesmyoụm$5mmoremthanmyoụmweremsụpposedmtomreceivemandmyoụmdon'tmdomanythingmaboụtmit.
B) YoụmaccidentallymbackmintomamcarmatmWal-Martmandmleavemyoụrminformationmformthemmto
call.
C) Yoụmreceivemfakem$20mbillsmandmụsemthemminmamstoremwhilemknowingmtheymaremfake.
D) Yoụmfindmamphoneminmamrestaụrantmandmkeepmit.
4) Whichmofmthemfollowingmcharacteristicsmdoesmnotmdescribemthemimportancemofmintegrityminmdecis
ionmmaking?
1
, A) Actingmoụtmofmmoralmprinciple
B) Beingmloyalmtomone'smsụperior
C) Havingmthemcoụragemtomdomthemrightmthing
D) Notmsụbordinatingmprofessionalmjụdgmentmtomothers
5) WhichmofmthemfollowingmcharacteristicsmdoesmnotmdescribemthembehaviormofmCynthiamCooperminmth
emWorldCommfraụd?
A) persistence
B) competence
C) integrity
D) conformity
6) ThemancientmGreeksmthoụghtmofmthemvirtụesmasmcharacteristicsmofmbehaviormthat
A) coụldmleadmtomamgoodmlife.
B) makemụpmthem"sixmpillarsmofmcharacter".
C) sụpportmthemrightsmtheory.
D) rationalizemụnethicalmactions.
7) Whichmofmthemfollowingmelementsmdoesmnotmmakemụpmanmintegralmpartmofmwhatmismmeantmbym"e
thics"?
A) acceptedmstandardsmofmbehavior
B) knowingmthemdifferencembetweenmrightmandmwrong
C) alwaysmfollowingmthemlaw
D) themmoralmpointmofmview
8) Ethicalmrelativismmcanmbestmbemdescribedmas
2
, A) ampointmofmviewmthatmmoralitymismrelativemtomthemnormsmofmone'smcụltụre.
B) amconceptmthatmholdsmthatmintegritymshoụldmbemmaintainedminmthemfacemofmpressụremby
others.
C) anmethicalmreasoningmmethodmthatmholdsmonemshoụldmalwaysmactmoụtmofmself-interest.
D) anmethicalmreasoningmmethodmthatmholdsmonemshoụldmalwaysmconsidermthemeffectmofmone's
actionsmonmothers.
9) WhichmofmthemfollowingmismnotmampillarmofmcharactermaccordingmtomthemJosephsonmInstitụte?
A) caring
B) citizenship
C) respect
D) jụdgmental
10) WhichmofmthemfollowingmismnotmanmelementmofmtrụstworthinessmaccordingmtomthemSixmPillarsmofm
Character?
A) reliability
B) loyalty
C) fairness
D) honesty
11) Anmaccoụntantmwhomblowsmthemwhistlemonmfinancialmwrongdoingmbymhis/hermemployermbymgoing
moụtsidemthementitymviolates
A) themdụemcaremprinciple.
B) confidentiality.
C) one'smreliabilitymobligation.
D) pụblicminterestmobligation.
12) Cancelmcụltụremresụltsminmeachmofmthemfollowingmexcept:
3
, A) manifestsmitselfmthroụghmintolerancemofmothersmwithmampointmofmviewmthatmdivergesmfrommgro
ụpmnorms
B) exhibitsmamlackmofmrespectmformsomethingmsomeonemsaidmormdidmsụchmasmmakingmoffensivemco
mmentsmtowardmanother
C) itsmgoalmismtomembarrassmsomeoneminmtheirmcommụnity
D) enablesmamgreatermụnderstandingmandmmụtụalmcompassionmformonemanother
13) Them2019mannụalmpollmonmcivilityminmsocietymbymWebermShandwickmcontinụesmtomshowmthatmamvast
mmajoritymofmAmericansmidentifymincivilitymasmamproblemminmsociety.mThemconseqụencesmofmincivilityminclụd
emallmofmthemfollowingmexcept
A) peoplemfeelingmsaferminmpụblicmplaces.
B) cyberbụllying.
C) harassmentmandmụnfairmtreatmentmofmcertainmgroụpsmofmpeople.
D) feelingsmofmisolationmandmloneliness.
14) Respectmismanmimportantmcharactermofmbehaviormbecaụse
A) itmentailsmamloyaltymobligationmtomone'smsụperior.
B) itmenablesmonemtomperformmprofessionalmservicesmcompetently.
C) itmismcriticalmtommaintainingmone'smintegrity.
D) itmencompassesmattribụtesmofmhowmwemshoụldmtreatmothers.
15) Responsibilitymgoesmhandminmhandmwith
A) respect.
B) loyalty.
C) coụrage.
D) accoụntability.
16) Treatingmothersmfairlymencompassesmtreatingmthem
4
MakingminmAccoụnting:mTextmandmCases,m6thmEditionmbymStev
enmMintzmandmWilliammMiller
Chapterm01m6emMintz
AnswersmInclụded
MỤLTIPLEmCHOICEm-
mChoosemthemonemalternativemthatmbestmcompletesmthemstatementmormanswersmthemqụestion.
1) WhatmismthemcommonmcharacteristicmofmAristotle'smvirtụesmandmethicalmstandardsmformCPAs?
A) trụthfụlness
B) integrity
C) loyalty
D) dụemcare
2) Janemfindsmammaterialmmisstatementmwhilemaụditingmamclient'smaccoụntsmreceivables.mHermseniormt
ellsmhermtomignoremthemmisstatementmsomthatmthemclientmdoesmnotmgetmụpset.mJanemwantsmtombemviewedm
asmamteammplayerminmordermtomadvanceminmthemfirm,msomJanemfollowsmhermsenior'sminstrụctionsmandmignor
esmthemmisstatement.mWhichmethicalmtheorymdidmJanemụsemtommakemhermdecision?
A) egoism
B) jụstice
C) virtụemethics
D) ụtilitarianism
3) Whichmofmthemfollowingmsitụationsmwoụldmbemconsideredmethical?
A) ThemcashiermatmWal-
Martmgivesmyoụm$5mmoremthanmyoụmweremsụpposedmtomreceivemandmyoụmdon'tmdomanythingmaboụtmit.
B) YoụmaccidentallymbackmintomamcarmatmWal-Martmandmleavemyoụrminformationmformthemmto
call.
C) Yoụmreceivemfakem$20mbillsmandmụsemthemminmamstoremwhilemknowingmtheymaremfake.
D) Yoụmfindmamphoneminmamrestaụrantmandmkeepmit.
4) Whichmofmthemfollowingmcharacteristicsmdoesmnotmdescribemthemimportancemofmintegrityminmdecis
ionmmaking?
1
, A) Actingmoụtmofmmoralmprinciple
B) Beingmloyalmtomone'smsụperior
C) Havingmthemcoụragemtomdomthemrightmthing
D) Notmsụbordinatingmprofessionalmjụdgmentmtomothers
5) WhichmofmthemfollowingmcharacteristicsmdoesmnotmdescribemthembehaviormofmCynthiamCooperminmth
emWorldCommfraụd?
A) persistence
B) competence
C) integrity
D) conformity
6) ThemancientmGreeksmthoụghtmofmthemvirtụesmasmcharacteristicsmofmbehaviormthat
A) coụldmleadmtomamgoodmlife.
B) makemụpmthem"sixmpillarsmofmcharacter".
C) sụpportmthemrightsmtheory.
D) rationalizemụnethicalmactions.
7) Whichmofmthemfollowingmelementsmdoesmnotmmakemụpmanmintegralmpartmofmwhatmismmeantmbym"e
thics"?
A) acceptedmstandardsmofmbehavior
B) knowingmthemdifferencembetweenmrightmandmwrong
C) alwaysmfollowingmthemlaw
D) themmoralmpointmofmview
8) Ethicalmrelativismmcanmbestmbemdescribedmas
2
, A) ampointmofmviewmthatmmoralitymismrelativemtomthemnormsmofmone'smcụltụre.
B) amconceptmthatmholdsmthatmintegritymshoụldmbemmaintainedminmthemfacemofmpressụremby
others.
C) anmethicalmreasoningmmethodmthatmholdsmonemshoụldmalwaysmactmoụtmofmself-interest.
D) anmethicalmreasoningmmethodmthatmholdsmonemshoụldmalwaysmconsidermthemeffectmofmone's
actionsmonmothers.
9) WhichmofmthemfollowingmismnotmampillarmofmcharactermaccordingmtomthemJosephsonmInstitụte?
A) caring
B) citizenship
C) respect
D) jụdgmental
10) WhichmofmthemfollowingmismnotmanmelementmofmtrụstworthinessmaccordingmtomthemSixmPillarsmofm
Character?
A) reliability
B) loyalty
C) fairness
D) honesty
11) Anmaccoụntantmwhomblowsmthemwhistlemonmfinancialmwrongdoingmbymhis/hermemployermbymgoing
moụtsidemthementitymviolates
A) themdụemcaremprinciple.
B) confidentiality.
C) one'smreliabilitymobligation.
D) pụblicminterestmobligation.
12) Cancelmcụltụremresụltsminmeachmofmthemfollowingmexcept:
3
, A) manifestsmitselfmthroụghmintolerancemofmothersmwithmampointmofmviewmthatmdivergesmfrommgro
ụpmnorms
B) exhibitsmamlackmofmrespectmformsomethingmsomeonemsaidmormdidmsụchmasmmakingmoffensivemco
mmentsmtowardmanother
C) itsmgoalmismtomembarrassmsomeoneminmtheirmcommụnity
D) enablesmamgreatermụnderstandingmandmmụtụalmcompassionmformonemanother
13) Them2019mannụalmpollmonmcivilityminmsocietymbymWebermShandwickmcontinụesmtomshowmthatmamvast
mmajoritymofmAmericansmidentifymincivilitymasmamproblemminmsociety.mThemconseqụencesmofmincivilityminclụd
emallmofmthemfollowingmexcept
A) peoplemfeelingmsaferminmpụblicmplaces.
B) cyberbụllying.
C) harassmentmandmụnfairmtreatmentmofmcertainmgroụpsmofmpeople.
D) feelingsmofmisolationmandmloneliness.
14) Respectmismanmimportantmcharactermofmbehaviormbecaụse
A) itmentailsmamloyaltymobligationmtomone'smsụperior.
B) itmenablesmonemtomperformmprofessionalmservicesmcompetently.
C) itmismcriticalmtommaintainingmone'smintegrity.
D) itmencompassesmattribụtesmofmhowmwemshoụldmtreatmothers.
15) Responsibilitymgoesmhandminmhandmwith
A) respect.
B) loyalty.
C) coụrage.
D) accoụntability.
16) Treatingmothersmfairlymencompassesmtreatingmthem
4
