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Câu hỏi 1

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Why does a company need to develop its governance system?

Select one:

a. To mitigate fraud and corruption

b. To comply with the employee's request

c. To avoid risk of its operation absolutely

d. To keep up date the world trend

Câu hỏi 2
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In case study “Enron”, what ethical standards Arthur Andersen violated when
auditing for Enron?

Select one:

a. Professional judgment

b. Timeliness

c. Competence

d. Independence

Câu hỏi 3

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A company is struggling to make a decision but the manager finds there is no clear
right decision available. This is an example of?

Select one:

a. A win-win situation

b. An ethical dilemma

c. A consequential dilemma

d. A no-win situation

Câu hỏi 4

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 The three objectives of sustainable development are?

Select one:

a. Economic growth, human development, social equality.

b. Capital increment, energy reserve, human development.

c. Economic growth, environmental protection, social equality.

d. Capital increment, environmental protection, energy reserve.

Câu hỏi 5

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Choose the correct statement?

Select one:
 a. Agency cost is a group of concepts describing the nature of agency
relationship deriving from the separation between ownership and control.

b. Stakeholders are only people that can have affect or be affected by the
policies or activities of an organization.

c. In a company, an agent is employed by a principal to carry task on their

behalf.

d. Transaction cost are incurred by principles in monitoring agency behavior

because of a lack of trust in a good faith of agents.

Câu hỏi 6

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Which of the following is TRUE?

Select one:

a. The terms shareholder and stakeholder have the same meaning.

 b. The community in which a firm operates would not be considered a
stakeholder of the firm.

c. In some countries, businesses must pay bribes to receive supplies they

need to stay in business.

d. Ethical issues do not exist in accounting because the field involves primarily
objective data.

Câu hỏi 7

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A_______ sets out the purpose and general direction for the organization?

Select one:

a. Profit

b. Mission

c. Vision
 d. Purpose

Câu hỏi 8

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“A professional accountant who complies with the law and does not bring
accounting profession into disrepute is upholding the fundamental ethical principle
of _________?”

Select one:

a. Competence and due care

b. Professional behaviour

c. Objectivity

d. Confidentiality

Câu hỏi 9
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The accountant discovers a significant error on checking some work, and he was
responsible for making the original error. What is the ethical threat?

Select one:

a. Advocacy

b. Self review

c. Self interest

d. Intimidation

Câu hỏi 10

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According to Decree 71 in Vietnam, Which of the following is FALSE?

Select one:

a. At least 1/2 members of the Board of Directors must be non-executive

members. ( câu câu nàyđúng r) ⅓

b. To listed company, the member structure of the BOD must ensure that at
least 1/3 of the total number of the BOD are independent members.

c. The number of members of the Board of Directors of a public company is at

least 03 and at most 11 people.

d. The structure of the Board of Directors should ensure a balance between

members who have knowledge and experience in the law, finance,
business areas of the company and consider gender factors.

Câu hỏi 11

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Mr. Lee has been assigned as a chairman for BamBoo Company in Jan2020.
Which of the following statement ensure "independent criteria" of a chairman?

Select one:

a. From 2010 - 2020, he is the member of the Governance Board

b. His own company is the key supplier from 2010 up to now

c. He might worked for Bamboo from Feb2015-Mar 2018 as the CEO

d. He is holding a minor stock of Bamboo

Câu hỏi 12

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Which of the following is FALSE?

 Select one:

a. Professional accountants are always bound by the principle of

confidentiality.

b. Professional accountants can be required by law to disclose confidential

information about their clients.

c. Professional accountants are required to be independent both of mind and

in appearance.

d. Integrity denotes an attitude of personal and professional consistency in the

way in which professional accountants act.

Câu hỏi 13

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Which of the following is FALSE?

Select one:
 a. Ethics is an agreed outcome that identifies right or wrong in particular
circumstances by way of a decision intended to be achieved in a good way
or intending to achieve good outcomes.

b. Behaving ethically is doing what is morally right.

c. An ethical decision is one that is only meets the shared ethical standards of
the community.

d. Morals are personal philosophies on right and wrong which, through

common backgrounds, are often shared by large numbers of people.

Câu hỏi 14

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Choose the correct statement?

Select one:

a. Governance is about giving the lead to the company and monitoring and
controlling management decisions. t nghĩ là B, tại cái A hình là leading
chứ ko phải giving này nếu A đúng thì all đúng mẹ r tại B cũng đúng
mà Hmm oke
 b. Management is concerned with running business operation of a company.

c. Board structure includes unitary and dual structure.

d. All of above.

Câu hỏi 15

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According to the Cadbury Committee Report 1992 independent non-executive

directors should be appointed to the board of listed UK companies. This is to
ensure:

Select one:

a. Non-executive directors are perceived to be more independent than

executive directors

b. Non-executive directors are more experienced than executive directors.

 c. It is more difficult to remove non-executive directors from the board than
executive directors

d. It is cheaper to recruit non-executive directors than executive directors.

Câu hỏi 16

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Which of the following is FALSE?

Select one:

a. Five professional accountant qualities include: Reliability, Courtesy,

Responsibility, Timeliness and Respect. true

b. An accountant’s ethical behavior is not to protect the public interest

c. Professional ethics requires the existence of a predetermined framework, or

set of rules, to guide the professional when making ethical decision.

d. Business ethics are simply ethics in a business setting.

Câu hỏi 17

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The Chairman of the Board of Directors does not concurrently hold the position as
a Director (General Director) of the same public company. This is stated in?

Select one:

a. Article 13, clause 2, decree 71

b. Article 13, clause 2, decree 17

c. Article 12, clause 2, decree 17

d. Article 12, clause 2, decree 71

Câu hỏi 18

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Accountants should be straightforward and honest in performing professional

duties. What is this fundamental ethical principle?

Select one:

a. Integrity

b. Professional behaviour

c. Confidentiality

d. Objectivity

Câu hỏi 19

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According to Decree 71 in Vietnam, Head of Audit committee must be?

Select one:

a. Be a professional accountant or auditor and must work full-time at the

company.

b. Be a professional accountant or auditor and must work part-time at the

company.

c. Be a professional accountant or auditor and should work part-time at the

company to be independent.

d. Be a professional accountant or auditor and could work full-time or part-time

at the company.

Câu hỏi 20

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 According to Decree 71, Which of the following is FALSE?

Select one: Câu nào cũng TRUE z :v B là sai nhất r, t nghĩ vậy uh t cũng z

a. The number of Controllers in Audit committee is at least 03 people and at

most 05 people.

b. The Board of Directors must hold a meeting at least once every quarter.

c. Controllers in Audit committee is a member or employee of an independent

auditing company that audited the company's financial statements for the
previous 3 years.

d. Controllers in Audit committee may not be shareholders of the company.

Câu hỏi 21

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 The stakeholder theory is a theory of organizational management and business
ethics that addresses morals and values in managing an organization, such as
those related to __________, market economy, and social contract theory.

Select one:

a. Company profit

b. Company reputation

c. Corporate governance

d. Corporate social responsibility

Câu hỏi 22

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Which of the following are stakeholders of a business?

Select one:
 a. Employees but not shareholders.

b. Shareholders, employees, customers, and management.

c. Management but not employees.

d. Shareholders but not employees.

Câu hỏi 23

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The accountant is involved in providing a professional opinion in support of a

client, in a case involving a dispute with a third party. What is the ethical threat?

Select one:

a. Self interest

b. Familiarity
 c. Advocacy

d. Intimidation

Câu hỏi 24

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Which of the following is TRUE?

Select one:

a. Business ethics is the application of ethics to the special problems and

opportunities experienced by business people

b. Ethical conversation is primarily about finding the one and only right thing to
do.

c. The only social responsibility that businesses have is to focus on how

business decisions affect company operations.
 d. Business ethics results in a set of correct decisions sao bên kia thấy đáp án
này ta

Câu hỏi 25

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Which of the following is FALSE?

Select one:

a. In UK people apply principles-based approach

b. If guidance is principles-based then it does not contain rules prohibiting

certain activities

c. Professional ethics is a framework of ethical guidance allowing principles to

be applied to different situations, and is therefore effective in a situation
that is changing rapidly

d. A rule-based code requires a professional accountant to comply with a set

of specific rules
Câu hỏi 26

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The following statement is a definition of which fundamental ethical principle?

“Basing decisions on real facts than being influenced by personal beliefs or

feelings.”

Select one:

a. Confidentiality

b. Professional behaviour

c. Objectivity

d. Integrity

Câu hỏi 27
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‘Four Es’ of accounting profession are?

Select one:

a. Ethics/ Enthusiastics/ Engagement/ Ennoblement

b. Ethics/ Enthusiastics/ Engagement/ Enjoyableness

c. Education/ Ethics/ Enthusiastics/ Entrepreneuship

d. Education/ Ethics/ Expertise/ Entrepreneuship

Câu hỏi 28

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Choose the correct statement?

Select one:

a. IESBA is an independent standard-setting body that serves to sereval

organisation’s interest

b. An important element to create an effective ethical programme is

Responsibility

c. IFAC is International Federation of Auditors

d. IFAC’s mission is to develop the high standards of professional accountants

and enhance the quality of services they provide

Câu hỏi 29

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 According to Decree 71, Rights and obligations of the Supervisory Board are not
included which following clause? câu này là không bao gồm trong

Select one:

a. Supervising the financial situation of the company.

b. Take responsibility before shareholders for their supervision activities.

c. In case the member of BOD, CEO is detected in violation of the law or the
company's charter, a written notification must be made to the Board of
Directors within 24 hours.

d. Proposing and recommending to the General Meeting of Shareholders to

approve an independent auditing organization to audit the company's
financial statements.

Câu hỏi 30

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 According to matrix of Mendelow (1991), when analyzing stakeholder groups, if the
case is high power – high interest, we should:

Select one:

a. Just monitor them

b. No action

c. Minimum effort

d. Manage closely – key players

Câu hỏi 31

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An electrician working in a small town is the only electrician within a 100-mile

radius. He knows that people who have medical equipment at home have the
highest need for power, so he charges them double to fix problems with their
electricity, compared with the average customer. The community is angry about
this choice. This business practice is most likely:
 Select one:

a. Unethical because businesses operate in a community and communities

have expectations for behavior of individuals, groups, and businesses.

b. Unethical because it is against the law for a company to charge one

customer more than

another.

c. Ethical because it is not illegal for a company to set its prices based on
maximizing profits.

d. Ethical because owners should focus only on the impact of decisions on the
firm.

Câu hỏi 32

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According to Decree 71, the number of members attending the Supervisory Board
meeting is?
 Select one:

a. At least 3/4 of the number of Supervisors.

b. At least 1/2 of the number of Supervisors.

c. At least 2/3 of the number of Supervisors.

d. At least 1/3 of the number of Supervisors.

Câu hỏi 33

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Which of the following is FALSE?

Select one:
 a. A stakeholder is an interested party in the company’s performance for
reasons other than capital appreciation.

b. Shareholder must be internal stakeholder.

c. A shareholder is a stakeholder of the company while a stakeholder is not

necessarily a shareholder.

d. The trade union is a combination of both internal and external stakeholders.

Câu hỏi 34

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Which of the following costs can make an increment in agent cost?

Select one:

a. All of above

b. Cost of meetings
 c. Cost of accepting high risk

d. Incentive schemes and remuneration packages for directors

Câu hỏi 35

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Which was the year of Hampel report delivered?

Select one:

a. 2003

b. 1995

c. 1992

d. 1998
Câu hỏi 36

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Which of the following is the study and practice of decisions about what is good, or
right?

Select one:

a. Laws

b. Business

c. Ethics

d. Morals

Câu hỏi 37
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Which three of the following are reasons why the accounting profession needs
ethical codes:

(1). Accountants have access to confidential information

(2). Accountants are responsible for data on financial report

(3). The law requires it

(4). The financial community relies on accountants

Select one:

a. 1, 3, 4

b. 1, 2, 3
 c. 2, 3, 4

d. 1, 2, 4

Câu hỏi 38

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Which of the following is FALSE?

Select one: Câu này đúng ko mn Biết z thì chọn thui làm sao biet đúng sai

Hic hic

a. Cadbury Code recommended that chairman and CEO should be one.

b. FRC code with first edition was published in 2010

c. FRC had a complete review of corporate governance following financial

crisis
 d. Higg report focused on the role of NEDs

Câu hỏi 39

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_________ is employed by the owners of a joint stock company to carry task on

their behalf.

Select one:

a. Shareholder

b. Stakeholder

c. Agent

d. Principal

Câu hỏi 40
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Each of following statement is true or false, choose it in the order:

Business ethics focuses mostly on personal ethical issues.

Business ethics deals with right or wrong behavior within a particular company.

Business ethics contributes to investor loyalty.

Select one:

a. True, False, True

b. False, False, True

c. False, True, True

d. True, False, False