報考2020年ACCA考試的小伙伴們，大家都有在認真?zhèn)淇紗幔繛榱藥椭蠹腋玫膫淇迹旅鎺涂季W就給大家分享一個ACCA考試F1考試試題，備考的小伙伴趕緊來練練吧。

(a) JKL Co is a small firm of external auditors with a small number of clients. Almost 20% of its revenue comes from one client. The client still has not settled the invoice from the previous year\\'s audit in the hope that this will strengthen their position in negotiating a lower price fｏｒthis year\\'s audit.

Which two of the following conflicts of interest exist in this situation?

A Self-review threat

B Advocacy threat

C Self-interest threat

D Familiarity threat

E Intimidation threat

(b) Are the following statements true or false?

(i) When dealing with ethical dilemmas ACCA students must follow ACCA\\'s code of conduct.

(ii) Professional ethics should not be followed at the expense of contractual obligations.

(iii) There is a public expectation that accountants will act ethically.

(iv) A prospective audit firm quoting a significantly lower fee fｏｒassurance work than the

current auditors charge does not raise a threat of a conflict of interest.

答案：

 (a) C, E Because it is important fｏｒJKL Co to retain this client, due to significance of the revenue, there is a self-interest threat here. The client is also looking to intimidate the auditors over the fee negotiations.

(b) (i) True ACCA students ａｎｄ　members must always follow ACCA\\'s code of conduct.

(ii) False Professional ethics should be followed even if this is at the expense of a contractual obligation.

(iii) True The public expects all professionals to act in an ethical manner.

(iv) False This process is known as lowballing ａｎｄ　raises a significant self-interest threat, particularly if the firm want to offer more profitable non-audit services as well.

以上是本次幫考網分享給大家的ACCA考試試題，備考的小伙伴抓緊時間練習一下吧。欲了解更多關于ACCA考試的試題，敬請關注幫考網！