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The Auditing Practices Board has an objective of establishing ethical standards in relation to which aspects of the work of external auditors and those providing assurance services?

Options:

Transparency, competitiveness and value

Independence, objectivity and competitiveness

Transparency, value and integrity

Independence, objectivity and integrity

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Question 2

Compliance is

Options:

Doing the right thing because it is the right thing to do

Doing the right thing because you have to

A way of building trust

A matter of judgment

Question 3

Which of the following is INCORRECT regarding the differences between a general partnership and a company limited by shares?

(i) Both a partnership and a company are formed by registration with the Registrar of Companies.

(ii) All partners are agents of the firm and all directors are agents of the company.

(iii) All partners are fully liable for the firm’s debts and the company is fully liable for its own debts.

Options:

(i) only

(i) and (ii) only

(i) and (iii) only

(iii) only

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Fundamentals of Ethics, Corporate Governance and Business Law Questions and Answers

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