Question：Which of the following is least likely to result in an accountant breaching the requirement to act with professional competence and due care?
A. Lack of a superior to consult about problems with an assignment
B. Lack of information about an assignment
C. Limited time to complete an assignment
D. Lack of a proper job description when the accountant was recruited
The correct answer is: Lack of a proper job description when the accountant was recruited.
This may have an impact on an assignment, but the accountant may be able to complete an assignment without it. The other options have more direct impact on an assignment.
Question：Worsley Weapons manufactures a range of guns and ammunition, including rifles. The sales director has recently been approached by a mysterious individual wishing to buy a large quantity of rifles and ammunition. Based on recent press reports, the sales director suspects that this customer is acting on behalf of the government of the Southern Equatorial Republic. Worsley Weapons' home country government has placed a legal prohibition on export of arms to the Southern Equatorial Republic and this boycott has been publicly supported by the managing directors of a number of Worsley's competitors.
At the board meeting called to discuss the purchase, most directors felt it should not proceed. They gave different reasons; which of the following reasons offered at the board meeting is an example of Kohlberg's pre-conventional method of reasoning?
A. Other companies have made a point of saying they support the boycott.
B. We'll suffer legal penalties if we're found out.
C. It's wrong to sell guns to an oppressive regime like the Southern Equatorial Republic.
D. It's against the law.
The correct answer is: We'll suffer legal penalties if we're found out.
Other companies have made a point of saying they support the boycott and It's against the law are examples of the conventional method of reasoning.
It's wrong to sell guns to an oppressive regime like the Southern Equatorial Republic is an example of the post-conventional method of reasoning.