4.1 Which of the following best describes the Conceptual Framework of the Code of Ethics for Professional Accountants?
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A 各类保险公司 B 养老基金 C 储蓄银行 D 信用合作社 E 各类商业银行
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A 证券公司 B 证券投资基金管理公司 C 证券投资咨询公司 D 信托投资公司 E 金融资产管理公司
4 .按照在金融活动中所起的作用，金融机构可以分为（ ）。
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5 .下列关于政策性金融机构的说法中，不正确的有（ ）。
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7 .4.2 Panama & Co is an audit firm with 30 similar medium-sized audit clients, none of which are listed. The firm has been asked to take on the role of internal auditor of one of its clients and would be responsible for implementing its own recommendations.Which of the following is the most appropriate safeguard that should be applied by Panama & Co?
A Assign different personnel to the audit teams B Ensure that the combined fee threshold is not exceeded for the clients C No safeguards are possible; hence the engagement should be declined
8 .4.3 Talland &Co is the external auditor of Huntley Co, a retailer. The managing partner has been called to a meeting with the board of directors of Huntley Co. At that meeting the firm has been asked if it can provide the following non-audit services.Huntley Co plans to implement a new sales system. The board proposes that Talland & Co takes on a consultancy project to evaluate several possible systems, advise on which system should be selected, and oversee the installation of the new system.Which of the following threats would arise from the above scenario, if the project was accepted by Talland & Co?
A Advocacy B Familiarity C Self-review D Intimidation
9 .4.4 Helena & Co is an eight-partner assurance firm which has been asked to consider taking on the statutory audit of two separate companies:(1) Titania Co, a listed company, requires the assurance firm to prepare, as well as audit, the financial statements.(2) The finance director of Puck Co, an unlisted company, is the brother of one of the partners of the assurance firm.What are the correct actions for Helena & Co to take regarding the potential audit clients?
A Accept both companies B Decline both companies C Accept with safeguards Titania Co and decline Puck Co D Accept Puck Co with safeguards and decline Titania Co
10 .4.5 The directors of Exit Co, a large unlisted company, have decided to issue an annual environmental and corporate social responsibility report as they wish to follow best corporate governance practice. They have asked the company’s auditors Stu & Co to provide an assurance report on the new report. If accepted, the annual fees from Exit Co would be slightly less than 15% of Stu & Co’s gross annual fee income.Which of the following safeguards would be the most appropriate for Stu & Co to now implement?
A Resign from Exit Co B Decline the additional work C Rotate the audit partner D Discuss the fee levels with Exit Co’s audit committee
