This class was created by Brainscape user Abby Debnam. Visit their profile to learn more about the creator.
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Abby Debnam
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Decks in this class (16)
Chapter 1 - Principles
Professional ethics,
Codes of professional ethics,
Integrity
18
cards
Chapter 2 - Threats
Self interest threat,
Self review threat,
Familiarity threat
12
cards
Sustainability
What is the definition of sustain...,
The government has pushed what in...,
Define sustainable development as...
25
cards
Professional and technical competence
State the three main ways that a ...,
What safeguards should you consid...,
You have provided specific expert...
24
cards
Codes of conduct
The code of ethics for accountant...,
Every company will have their own...,
Is the ethical code of conduct le...
14
cards
Confidentiality
What information is confidential,
Define duty of confidentiality,
If an accountant knows they have ...
17
cards
Points to include in wordy questions
If you get a phone call asking fo...,
Sales director asks you an accoun...
2
cards
Bribery
What are the 4 key bribery act 20...,
What is the maximum penalty if yo...,
What is the definition of bribery
3
cards
Money Laundering
Define money laundering,
Define criminal property,
Should the value that is being la...
38
cards
Fraud
Define fraud,
Can an accountant be accused of f...,
What are the three cases of fraud...
3
cards
Chapter 2 - Safeguards in Practice
Leadership safeguard related to e...,
Leadership safeguard related to p...,
Safeguard to ensure quality
10
cards
Chapter 2 - Safeguards in business
Are appropriate disciplinary proc...,
Are strong internal controls a sa...,
Is the safeguard of policies to e...
5
cards
Chapter 2 - Safeguards created by accounting profession, legislation or regulation
What are the 6 safeguards
1
cards
Chapter 3 - Objectivity and resolution of ethical conflict
What is a principles based approach,
What is a rules based approach,
If you believe there is an ethica...
17
cards
Whistleblowing
What is whistleblowing,
What is an internal whistleblower,
What points should be considered ...
12
cards
Stuff I got wrong
Your client sells a car with faul...,
If the sales day books is incorre...,
If the cash receipts book was inc...
30
cards
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Ethics
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