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Questions Bank (1550722 total)

Schwartz's 'smoke detector' metaphor indicates that:

the Code may motivate employees to report violations.

the Code can help to warn of danger while there is time to prevent harm.

the Code spells out the consequences of inappropriate conduct.

the Code acts to clarify what behaviour is expected of employees.

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The NZICA Code of Ethics fundamental principle where 'members must only undertake professional work in which they have the competence necessary to perform the work to the technical and professional standards expected' is:

Objectivity and independence

Quality performance

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The NZICA Code of Ethics fundamental principle where 'members must act in a manner consistent with the good reputation of the profession and refrain from any conduct which might bring discredit to the profession' is:

Professional behaviour

Objectivity and independence

Quality performance

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The most common definition of ethics which indicated that ethics is 'the attempt to build a systematic set of normative prescriptions about human behaviour or codes to govern everyday morals and morality' was cited from:

the Webster Dictionary

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Schwartz's 'mirror' metaphor indicates that:

the Code can lead employees to consult other sources to test whether certain behaviour is appropriate.

the Code can give support to employees in challenging unethical requests.

the Code provides a way for employees to confirm whether certain behaviour is accepatble.

the Code encourages the employees to look more carefully at what is said and done.

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The NZICA Code of Ethics fundamental principle where 'members must be fair, impartial and intellectually honest, and must not allow prejudice or bias, conflict of interest or influences of others to override objectivity' is:

Professional behaviour

Objectivity and independence

Quality performance

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The Stuart and Stuart (2003) ethical decision making model places emphasis on two qualitative characteristics of accounting information. These are:

reliability and understandability

reliability and comparability

relevance and comparability

relevance and reliability

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Schwartz's 'rule book' metaphor indicates that:

the Code may motivate employees to report violations.

the Code can help to warn of danger while there is time to prevent harm.

the Code spells out the consequences of inappropriate conduct.

the Code acts to clarify what behaviour is expected of employees.

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