依据《安全生产违法行为行政处罚办法》的规定，生产经营单位不具备法律、行政法规和国家标准等规定的

(ii) Explain the ethical tensions between these roles that Anne is now experiencing. (4 marks)

(c) Explain how absolutist (dogmatic) and relativist (pragmatic) ethical assumptions would affect the outcome

of Anne’s decision. (6 marks)

A、Communicate noble ideas.

B、Explain your credibility on the speech topic.

C、Choose topics that promote positive ethical values.

D、Being a reliable source.

(b) Explain by reference to Hira Ltd’s loss position why it may be beneficial for it not to claim any capital

allowances for the year ending 31 March 2007. Support your explanation with relevant calculations.

(6 marks)

Five common ethical traps are_____________.

A. the false necessity trap, bypassing, the ends-justify-the-means trap, distractions

B. the rationalization trap, the self-deception trap, the ends-justify-the-means trap, frame. of reference, overloading

C. the false necessity trap, the doctrine-of-relative-filth trap, the rationalization trap, the self-deception trap, the ends-justify-the-means trap

D. the doctrine-of-relative-filth trap, the rationalization trap, theself-deception trap, frame. of reference, distractions

the reputation of the accounting profession.

Required:

Explain the following practices and associated ethical risks and discuss whether current ethical guidance is

sufficient:

(a) ‘lowballing’; (5 marks)

(c) With specific reference to Hugh Co, discuss the objective of a review engagement and contrast the level of

assurance provided with that provided in an audit of financial statements. (6 marks)

(b) Explain what effect the acquisition of Di Rollo Co will have on the planning of your audit of the consolidated

financial statements of Murray Co for the year ending 31 March 2008. (10 marks)