Test Bank For Ethical Obligations and Decision-Making in Accounting Text and Cases 6th Edition By Steven Mintz| 9781265059613| All Chapters 1-10|LATEST | 2025

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

, 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

4A|APAaAgAe