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Sample Test
c3
Student:
Which of the following philosophical principles in ethics places emphasis
on the importance of following rules rather than on weighing the
consequences of actions?
A. Kantian principle.
1
. B. Utilitarian principle.
C. Consequentialism principle.
D. Moral principle.
, Which of the following philosophical principles of ethics places emphasis
on the consequences of action, rather than on following the rules?
A. Imperative principle.
2 B. Utilitarianism principle.
.
C. Generalization principle.
D. Moral principle.
What is a key characteristic of critical thinking?
A. It is a means of eliminating alternatives to arrive at one right answer.
3 B. It requires making the right assumptions to support an argument.
.
C. It requires a questioning mind.
D. It is a means of picking out things wrong with another person’s argument.
The goal of the critical-thinking framework reflects .
4 A. independence
.
B. ideal audit virtues
, C. skepticism
D. ethics
What is the meaning of the rule of professional conduct that requires an
auditor to be objective?
A. The auditor may have a material, indirect financial interest in a client’s business as long as it does not affect
5 B. The auditor has an obligation to CPA Canada to not use his or her training for personal advantage.
.
C. The auditor has an obligation to serve the needs of the audit client.
D. The auditor must have an attitude of professional skepticism toward an auditee’s management.
6 The CPA Ontario Rules of Professional Conduct contain both general
. ethical principles that are idealistic in character and also a .
A. list of violations that would cause the automatic suspension of a member’s license
B. set of specific, mandatory rules describing minimum levels of conduct required of members
C. description of the procedures to be followed by a member who must respond to an inquiry from the discipl
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