Shareholders may be considered as which type of stakeholder?
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1 .Petr is a highly motivated individual, perfectly able to determine his own short-term and longtermlife goals and the means of achieving those goals. His friends are often amazed as tohow he is able to start, sustain and direct his behaviour to achieving each goal, especially ashe often accepts challenges they would not consider as achievable.Which theory best describes Petr’s approach to being motivated?
A Maslow’s hierarchy of needs B Herzberg’s hygiene factors C Vroom’s expectancy theory D McGregor’s XY theory
2 .In relation to error and fraud prevention, what objective should external auditors havein designing and implementing their audit procedures?
A A reasonable prospect of detecting irregular records and material misstatements B The identification of every inconsistency or error within the records C To provide a systematic check of every recorded transaction D To verify pre-determined samples of all types of records
3 .Which of the following includes four examples of the seven rights of individualsregarding information that is stored about them?
A Right to: seek compensation; take action to rectify, block, erase or destroy personaldata; prevent processing for direct marketing; prevent decisions against anindividual by purely automated means B Right to: obtain access to data held overseas; take action to destroy personal data;prevent process...
4 .Which of the following are the three primary objectives of wealth maximisation?
A Profitability, management performance and responsibility B Survival, maintaining growth/development and profitability C Market share, financial resources and physical resources D Worker performance, innovation and accountability
5 .Porter’s five forces collectively determine, for a single company, which one of thefollowing?
A The degree of competition new entrants will face B The profitability of existing firms in the industry C The overall growth of the industry D The overall profit potential of the industry
7 .Which of the following best describes the role of a standing committee within anorganisation?
A To complete a particular task B To perform a particular role on a permanent basis C To review the organisation’s internal controls and governance procedures D To monitor the compensation policies of the entity
8 .“I am sorry. As a professional accountant I am bound by my code of ethics to report thismatter to the authorities. Even if I were not a professional accountant, I would consider it mymoral duty to deal with this matter, by going to the police.”What ethical approach is being taken?
A Meta-ethics B Relativism C Instrumentalist D Deontological
9 .Which of the following would cause an auditor to modify (qualify) their opinion on a setof financial statements?
A A material error has not been corrected B Material errors were found, but adjusted C No approval of the financial statements has been made by the directors D They show a true and fair view
10 .Which one of the following is the predominant form of business entity?
A Sole traders B Partnerships C Limited liability companies D Limited liability partnerships
