Test Bank for Ethical Obligations and Decision Making in Accounting: Text and Cases, 6th edition by Mintz & Miller

TEST BANK
Ethical Obligations and Decision Making in Accounting: Text and Cases, 6th Edition by
Steven M. Mintz and William F. Miller
$OO&KDSWHUV_$QVZHUVDWWKH%DFNRI(DFK&KDSWHU




TEST BANK

, ChapterA01

MULTIPLE CHOICE

ChooseAtheAoneAalternativeAthatAbestAcompletesAtheAstatementAorAanswersAtheAquestion.

1) WhatAisAtheAcommonAcharacteristicAofAAristotle'sAvirtuesAandAethicalAstandardsAforACPAs?

A) truthfulness

B) integrity

C) loyalty

D) dueAcare

k
2) JaneAfindsAaAmaterialAmisstatementAwhileAauditingAaAclient'sAaccountsAreceivables.AHerAseniorAtellsAher
AtoAignoreAtheAmisstatementAsoAthatAtheAclientAdoesAnotAgetAupset.AJaneAwantsAtoAbeAviewedAasAaAteamApl
n
ayerAinAorderAtoAadvanceAinAtheAfirm,AsoAJaneAfollowsAherAsenior'sAinstructionsAandAignoresAtheAmisstate
ment.AWhichAethicalAtheoryAdidAJaneAuseAtoAmakeAherAdecision?
a
A) egoism

B) justice
r
C) virtueAethics

D) utilitarianism
F
3) WhichAofAtheAfollowingAsituationsAwouldAbeAconsideredAethical?

A) TheAcashierAatAWal-
MartAgivesAyouA$5AmoreAthanAyouAwereAsupposedAtoAreceiveAandAyouAdon'tAdoAanythingAaboutAit.

B) YouAaccidentallyAbackAintoAaAcarAatAWal-MartAandAleaveAyourAinformationAforAthemAtoAcall.

C) YouAreceiveAfakeA$20AbillsAandAuseAthemAinAaAstoreAwhileAknowingAtheyAareAfake.

D) YouAfindAaAphoneAinAaArestaurantAandAkeepAit.



4) WhichAofAtheAfollowingAcharacteristicsAdoesAnotAdescribeAtheAimportanceAofAintegrityAinAdecisi
onAmaking?

A) ActingAoutAofAmoralAprinciple


2A|APAaAgAe

,B) BeingAloyalAtoAone'sAsuperior

C) HavingAtheAcourageAtoAdoAtheArightAthing

D) NotAsubordinatingAprofessionalAjudgmentAtoAothers



5) WhichAofAtheAfollowingAcharacteristicsAdoesAnotAdescribeAtheAbehaviorAofACynthiaACooperAinAt
heAWorldComAfraud?

A) persistence

B) competence

C) integrity

D) conformity

n k
6) TheAancientAGreeksAthoughtAofAtheAvirtuesAasAcharacteristicsAofAbehaviorAthat

A) couldAleadAtoAaAgoodAlife.

B) makeAupAtheA"sixApillarsAofAcharacter".
r a
C) supportAtheArightsAtheory. F
D) rationalizeAunethicalAactions.



7) WhichAofAtheAfollowingAelementsAdoesAnotAmakeAupAanAintegralApartAofAwhatAisAmeantAbyA"ethics"?

A) acceptedAstandardsAofAbehavior

B) knowingAtheAdifferenceAbetweenArightAandAwrong

C) alwaysAfollowingAtheAlaw

D) theAmoralApointAofAview



8) EthicalArelativismAcanAbestAbeAdescribedAasAothers.

A) aApointAofAviewAthatAmoralityAisArelativeAtoAtheAnormsAofAone'sAculture.

B) aAconceptAthatAholdsAthatAintegrityAshouldAbeAmaintainedAinAtheAfaceAofApressureAby




3A|APAaAgAe

, C) anAethicalAreasoningAmethodAthatAholdsAoneAshouldAalwaysAactAoutAofAself-interest.

D) anAethicalAreasoningAmethodAthatAholdsAoneAshouldAalwaysAconsiderAtheAeffectAofAone'sAactionsA
onAothers.



9) WhichAofAtheAfollowingAisAnotAaApillarAofAcharacterAaccordingAtoAtheAJosephsonAInstitute?

A) caring

B) citizenship

C) respect

D) judgmental
k
10) WhichAofAtheAfollowingAisAnotAanAelementAofAtrustworthinessAaccordingAtoAtheASixAPillarsAofACharacter?
n
A) reliability

B) loyalty

C) fairness
r a
D) honesty F
11) AnAaccountantAwhoAblowsAtheAwhistleAonAfinancialAwrongdoingAbyAhis/herAemployerAbyAgoingAoutsi
deAtheAentityAviolates

A) theAdueAcareAprinciple.

B) confidentiality.

C) one'sAreliabilityAobligation.

D) publicAinterestAobligation.



12) CancelAcultureAresultsAinAeachAofAtheAfollowingAexcept:

A) manifestsAitselfAthroughAintoleranceAofAothersAwithAaApointAofAviewAthatAdivergesAfromAgroupAnorms

B) exhibitsAaAlackAofArespectAforAsomethingAsomeoneAsaidAorAdidAsuchAasAmakingAoffensiveAcomme
ntsAtowardAanother

C) itsAgoalAisAtoAembarrassAsomeoneAinAtheirAcommunity

4A|APAaAgAe