최신 BA4 무료덤프 - CIMA Fundamentals of Ethics - Corporate Governance and Business Law

A. The Financial Review Board

B. The Professional Oversight Board for Accountancy

C. The International Federation of Accountants

D. The Auditing Practices Board

A. Obsession

B. Objectivity

C. Obedience

D. Observation

A. The discussion with auditors on any significant matters that arose during the audit. The recommendations on the appointment and removal of auditors. The setting of the audit fee in discussion with the auditors.

B. The review of the internal audit programme and significant findings of the auditors. The review of the company's systems of internal control. The review of the company's system to facilitate whistle blowing

C. The review of the company's financial statements and any interim reports produced. The review of the structure, size and composition of the board. The review of the company's internal control and risk management system

D. The review of the company's financial statements and any interim reports produced. The review of the company's systems of internal controls. The review of the audit report and any management letter provided by the external auditor

A. The payment of a dividend which has the effect of putting a shareholder in funds and enabling him to purchase the company's shares

B. Allowing the use of a company's assets as security for a loan

C. A loan by a company outside the ordinary course of business

D. Releasing a shareholder from a debt owed to the company

A. Think subjectively; act professionally; continue to question

B. Think accurately; act purposefully; continue to learn and develop

C. Think objectively; act professionally; continue to learn and develop

D. Think professionally; act personably; continue to question

A. The Memorandum of Association will no longer be a company's superior constitutional document.

B. The Memorandum of Association must state that the subscribers wish to form a company under the Act.

C. The Memorandum of Association must contain a statement of the company's authorized share capital.

D. The Memorandum of Association must state that the subscribers agree to become members of the company.

A. Share capital invested by the shareholders.

B. Unpaid employees' wages

C. Fees owed to the directors

D. Outstanding loan capital and interest due to the holder of an unsecured debenture.

A. For a company with a share capital, the application for registration must contain a statement of capital and initial shareholdings.

B. A company cannot be registered with the same name as a company already on the register.

C. The directors of a newly registered company cannot also act as directors of another company.

D. In order to register a company, promoters must include a Memorandum of Association in the documents submitted to the Register of Companies.

A. (ii) and (iii) only

B. (ii) only

C. (i) only

D. (i) and (ii) only

A. (ii) and (iii) only

B. (i) only

C. (i) and (ii) only

D. (iii) only

A. A term will be implied into a contract wherever a court considers that it would be reasonable to do so.

B. A term may be implied into a contract by statute.

C. A term may be implied into a contract on the basis of a trade custom.

D. A term may be implied into a contract on the basis of previous dealings between the parties.

A. A fraud response plan

B. A public relations plan

C. A fraud policy statement

D. Outlining clear disciplinary procedures

A. French public law

B. European law

C. The French Code Civile

D. French private law

A. The Seven Principles of Public Sector Participation

B. The Seven Principles of Public Private Partnership

C. The Seven Principles of Public Enterprise

D. The Seven Principles of Public Life