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Accounting ethics: Quiz

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  • accounting ethics helps accountants and auditors resolve ethical dilemmas in ways that may not benefit a company but will benefit the public relying on the company's financial reports?

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Question 1: Their auditor ________, an accounting firm considered one of the "Big Five", signed off on the validity of the accounts despite the inaccuracies in the financial statements.
DeloitteEnron scandalGrant Thornton LLPArthur Andersen

Question 2: It is the biggest con trick since the ________.
Trojan WarTrojan HorseOdysseusAjax the Lesser

Question 3: The act also protects ________ and requires senior management in public companies to sign off on the accuracy of its company's accounting records.
Psychological manipulationScapegoatingBullyingWhistleblower

Question 4: [11] Each of these divisions provided guidelines on how a ________ (CPA) should act as a professional.
Management accountingCertified Public AccountantFinancial auditChartered Certified Accountant

Question 5: Various companies had issues with fraudulent accounting practices, including Nugan Hand Bank, Phar-Mor, ________, and AIG.
Verizon CommunicationsVerizon WirelessVerizon FiOSMCI Inc.

Question 6: One of the most widely-reported violation of accounting ethics involved ________, a multinational company, that for several years had not shown a true or fair view of their financial statements.
DynegyEnronEnron scandalCitigroup

Question 7: [13] In 1993, the first United States center that focused on the study of ethics in the accounting profession opened at ________.
Stony Brook UniversityBinghamton UniversityUniversity at Albany, SUNYUniversity at Buffalo, The State University of New York

Question 8: [10] The AAPA was renamed several times throughout its history, before becoming the ________ (AICPA) as its named today.
United StatesAmerican Institute of Certified Public AccountantsWashington, D.C.U.S. Securities and Exchange Commission

Question 9: Accounting ethics is primarily a field of applied ethics, the study of moral values and judgments as they apply to ________.
AccountancyBalance sheetSarbanes–Oxley ActProto-Elamite

Question 10: Ethics are taught in accounting courses at higher education institutions as well as by companies training ________ and auditors.
AccountantCertified Public AccountantManagement accountingChartered Accountant







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