1. Choose the CORRECT statement.
1. 选择 CORRECT 语句。

A. Corporate governance and ethics are not mutually exclusive.
答：公司治理和道德规范并不相互排斥。

B. Corporate governance cannot exist without the presence of ethical behaviour.
B. 没有道德行为，公司治理就无法存在。

C. Ethics is like a way of life, both personally and professionally.
C. 道德就像一种生活方式，无论是个人的还是专业的。

D. All of the above.
D. 以上所有。

2. Why do we need codes of professional ethics?
2. 为什么我们需要职业道德准则？

A. To resolve disputes
一个。解决争议

B. To punish bad accountants
B.惩罚坏会计

C. To protect the reputation of the profession
C. 保护行业的声誉

D. To improve the quality of service to the public
D. 提高对公众的服务质量

3. Which is the BEST explanation of social responsibility?
3. 哪个是对社会责任的最佳解释？

A. Social responsibility means the accountant is responsible to all of society equally.
答：社会责任是指会计师对全社会平等负责。

B. Social responsibility means that the accountant should do additional things to support social initiatives.
B. 社会责任意味着会计师应该做更多的事情来支持社会倡议。

C. Social responsibility means that the accountant has to be squeaky clean in his or her social as well as professional life.
C. 社会责任意味着会计师在他或她的社交和职业生活中必须干净利落。 

D. Social responsibility means that the accountant should always be aware of the broader social consequences of his or her actions.
D. 社会责任意味着会计师应始终意识到他或她的行为所带来的更广泛的社会后果。

(4) Choose the FALSE statement.
（4） 选择 FALSE 语句。

A. Internal control provides only reasonable assurance.
A. 内部控制仅提供合理的保证。

B. Internal control provides only absolute assurance.
B. 内部控制仅提供绝对保证。

C. Internal control is implemented and maintained by those charged with governance.
C. 内部控制由负责治理的人员实施和维护。

D. Internal control does not provide absolute assurance because of limitations inherent in all internal control systems.
D. 由于所有内部控制制度的固有限制，内部控制并不能提供绝对的保证。

5. The following are advantages of good corporate governance, EXCEPT:
5. 以下是良好公司治理的优势，但以下情况除外：

A. Companies are appropriately managed.
答：公司得到适当的管理。

B. Reduce perceived risk to investors.
B. 降低投资者的感知风险。

C. Companies are able to use resources more efficiently.
C. 公司能够更有效地利用资源。

D. Increase competition for capital.
D. 增加对资本的竞争。

6. Corporate governance practices around the world are converging in terms of thinking and practices. The following are forces that lead towards convergence, EXCEPT:
6. 世界各地的公司治理实践在思维和实践方面正在趋同。以下是导致趋同的力量，但以下因素除外：

A. Corporate governance codes of good practice
A. 公司治理良好实践准则

B. Globalization of companies
B. 公司的全球化

C. Competitive edge
C. 竞争优势

D. International conferences
D. 国际会议

7. The following statements are true, EXCEPT:
7. 以下陈述是正确的，除了：

A. Traditionally investors have played a relatively small part in the corporate affairs.
答：传统上，投资者在公司事务中所扮演的角色相对较小。

B. Corporate governance practices in the present time frequently have a social component.
B. 目前的公司治理实践通常具有社会成分。

C. The responsiveness of an organization must be to every of its stakeholders.
C. 组织的响应能力必须针对其每个利益相关者。

D. The responsiveness of an organization must only be to its owners or shareholders.
D. 组织的响应能力必须只针对其所有者或股东。

8. Which of the following is a need for corporate governance?
8. 以下哪项是公司治理的需要？

A. Changing ownership structure
A. 更改所有权结构

B. Growing number of scams
B. 骗局数量不断增加

C. Importance of social responsibility
C. 社会责任的重要性

D. All of the above
D. 以上所有

9. The following are principles of corporate governance, EXCEPT:
9. 以下是公司治理的原则，但以下情况除外：

A. Risk and return trade-off.
A. 风险和回报权衡。

B. Interests of other stakeholders
B. 其他利益相关者的利益

C. Role and responsibilities of the board
C. 董事会的角色和职责

D. Disclosure and transparency
D. 披露和透明度

10. Which of the following category would a shareholder be classified as?
10. 股东应归类为以下哪一类？

A. Internal stakeholder
A. 内部利益相关者

B. External stakeholder
B. 外部利益相关者

C. Connected stakeholder
C. 关联的利益相关者

D. None of the above
D. 以上都不是

11. Which of the following DOES NOT specifically relate to business ethics?
11. 以下哪项与商业道德无关？

A. The financial viability of a business
一个。企业的财务可行性

B. The behavior of the business and its employees
B.企业及其员工的行为

C. How a business conducts its relationships with its stakeholders
C. 企业如何处理与利益相关者的关系

D. How a company does business, rather than what it does
D. 公司如何开展业务，而不是它做什么

12.Which of the following is not an accurate description of what a company’s code of ethics is likely to achieve?
12.以下哪项不是对公司道德准则可能实现的目标的准确描述？

A. It tells employees what is expected of them in terms of behaviour.
一个。它告诉员工在行为方面对他们的期望。

B. It explains the approach and outlook of the organization.
B.它解释了组织的方法和前景。

C. It encourages employees to take a consistent approach to ethical issues.
C. 它鼓励员工对道德问题采取一致的方法。

D. It eliminates the need for legislation.
D.它消除了立法的需要。

13.Where a transaction has been completely missed out from the ledger account what is this known as?
13.如果交易从分类账中完全遗漏，这被称为什么？

A. Error of principle
A. 原则错误

B. Error of commission
B. 佣金错误

C. Error of omission
C. 遗漏错误

D. None of the above
D. 以上都不是

14.Which of the following actions by a company would not encourage employees to speak up if they encounter potentially serious cases of unprofessional or unethical behavior?
14.如果员工遇到潜在的严重不专业或不道德行为，公司采取以下哪项行动不会鼓励他们发声？

A. Introduce an employee helpline for ethics-related queries.
A. 引入员工帮助热线，以解决与道德相关的问题。

B. State in the company’s code of ethics that employees have a duty to speak up
B. 在公司的道德准则中规定员工有义务直言不讳

C. Stress the importance of employees working together to meet ambitious sales targets
C. 强调员工共同努力实现雄心勃勃的销售目标的重要性

D. Develop a culture where it is safe and acceptable for employees to raise concerns
D. 培养一种文化，让员工可以安全且可接受地提出问题

15. Which of the following relates specifically to accountability?
15. 以下哪项具体与问责制有关？

A. Taking responsibility for one’s work and conclusions
A. 对自己的工作和结论负责

B. Maintaining clear records that provide evidence to back up conclusions
B. 维护清晰的记录，提供证据以支持结论

C. Being answerable to queries in relation to one’s work
C. 对与工作有关的问题负责

D. All of the above
D. 以上所有

16.Who is ultimately responsible for ensuring that the financial statements are prepared in accordance with relevant legislation?
16.谁最终负责确保财务报表按照相关法律编制？

A. The external auditors
一个。外部审计师

B. The internal auditors
B.内部审计师

C. The board of directors
C. 董事会

D. The shareholders
D. 股东

17. Which of the following is NOT a principle of the OECD framework of governance?
17. 以下哪项不是经合组织治理框架的原则？

A. Disclosure and transparency
A. 披露和透明度

B. Innovation and adaptability
B. 创新和适应性

C. Responsibilities of the board
C. 董事会的职责

D. Stakeholders’ role and rights
D. 利益相关者的角色和权利

18.Which of the following were reasons for the birth of modern day corporate governance in the USA?
18.以下哪项是 美国现代公司治理诞生的原因？

I. Companies were unable to exercise a proper control over their internal as well as external performances.
I. 公司无法对其内部和外部表现进行适当的控制。

II. Board members were unable to understand the business complexities due to lack of expertise.
II. 由于缺乏专业知识，董事会成员无法理解业务的复杂性。

III. The audit committee members were not truly independent of management.
III. 审计委员会成员并非真正独立于管理层。

IV. Several major banks provided large loans to Enron without understanding the risks of the company.
四、几家主要银行向安然提供了大笔贷款，而安然却没有承担公司的风险。

A. I and IV
一个。I 和 IV

B. II and III
B. II 和 III

C. II, III and IV
C. II、III 和 IV

D. All of the above
D. 以上所有

19. Which of the following error/s would affect calculation of profit?
19. 以下哪些错误会影响利润的计算？

I. Error of commission
I. 佣金错误

II.Error of principle
二、原则错误

A. I only
一个。我只有

B. II only
B. 仅限 II

C. Both I and II
C. I 和 II

D. Neither I or II
D. 既不是 I 也不是 II

20. Which of the following is NOT a board committee?
20. 以下哪项不是 董事会委员会？

A. Audit committee
A. 审计委员会

B. Remuneration committee
B. 薪酬委员会

C. Nomination committee
C. 提名委员会

D. Corporate social responsibility committee
D. 企业社会责任委员会

21. Which of the following business organization is appropriate for a high-risk business?
21. 以下哪种商业组织适合高风险企业？

A. Sole trader
A. 个体经营者

B. General partnership
B. 普通合伙企业

C. A company limited by shares
C. 股份有限公司

D. None of the above
D. 以上都不是

22. Which of the following is NOT a problem in corporate governance?
22. 以下哪项在 公司治理中不是问题？

A. Cost of processing good information
A. 处理良好信息的成本

B. Derivation of retained earnings
B. 留存收益的派生

C. Financial accounts to monitor directors
C. 监督董事的财务账户

D. Financial reporting process
D. 财务报告流程

23. Choose the matching which is incorrect.
23. 选择不正确的匹配项。

24. Choose a statement which is FALSE.
24. 选择一个 FALSE 语句。

A. Corporate governance is a concept that holds the balance between economic and social goals and between individual and communal goals.
答：公司治理是一个在经济和社会目标之间以及个人和公共目标之间保持平衡的概念。

B. The governance framework is there to encourage the efficient use of resources and equally to require accountability for the stewardship of those resources.
B.治理框架的存在是为了鼓励资源的有效利用，同样也要求对这些资源的管理负责。

C. The fundamental pillars of corporate governance are accountability, transparency, responsibility and fairness.
C. 公司治理的基本支柱是问责制、透明度、责任感和公平性。

D. The OECD consists of 38 countries who want a monopolistic competition economy with one set of rules for corporate governance.
D. 经合组织由 38 个国家组成，这些国家希望建立垄断竞争经济，并制定一套公司治理规则。

25. Which of the following statements are TRUE about corporate governance?
25. 以下关于公司治理的陈述中哪些是正确的？

I. The OECD code of corporate governance was the first comprehensive code of corporate governance issued for companies.
I. 经合组织公司治理准则是针对公司发布的第一部综合性公司治理准则。

II. Corporate governance is a system by which companies are directred and controlled in order to align economic and social goals with yhose of the individuals and the community.
II. 公司治理是一种系统，通过该系统指导和控制公司，以使经济和社会目标与 个人和社区的目标保持一致。

III. Corporate governance applies to all types of organizations not just companies in the private sector but also in the not for profit and public sectors.
III. 公司治理适用于所有类型的组织，不仅适用于私营部门的公司，也适用于非营利组织和公共部门。

IV. One consequence of bad corporate governance is that shareholders’ financial investments will reduce.
IV. 不良公司治理的一个后果是股东的金融投资将减少。

A. I and II
一个。I 和 II

B. II and III
B. II 和 III

C. III and IV
C. III 和 IV

D. All of the above
D. 以上所有

26. Which one statement is TRUE about a consequence of bad corporate governance?
26. 关于不良公司治理的后果，哪一种说法是正确的？

A. Share price will increase.
A. 股价会上涨。

B. Firm unable to repay debts.
B. 公司无力偿还债务。

C. Other stakeholders will not suffer.
C. 其他利益相关者不会受到影响。

D. Easy to get lenders.
D. 容易找到贷方。

27. Which one is NOT a Good Board Practice?
27. 哪一项不是良好的董事会实践？

A. Clearly defined roles and authorities
A. 明确定义的角色和权限

B. Director remuneration in line with best practice
B. 符合最佳实践的董事薪酬

C. Appropriate composition and mix of skills
C. 适当的组合和技能组合

D. None of the above
D. 以上都不是

28. A control environment is the following, EXCEPT:
28. 控制环境如下，但以下情况除外：

A. Independent external auditor conducts audits
A. 独立外部审计师进行审计

B. Risk management framework is absent
B. 缺乏风险管理框架

C. Management information systems established
C. 建立管理信息系统

D. Business continuity procedures in place
D. 已制定业务连续性程序

29. Which is NOT an element of corporate governance?
29. 哪项不是 公司治理的要素？

A. Effective selling practices
A. 有效的销售实践

B. Good board practices
B. 良好的董事会实践

C. Well-defined shareholder rights
C. 明确定义的股东权利

D. Board commitment
D. 董事会承诺

30. Which is/are limitations of an entity’s internal control?
30. 实体内部控制有哪些限制？

I. Internal control system is not perfect.
I. 内部控制制度并不完善。

II.Management has the ability to make the internal control system ineffective.
II.管理层有能力 使内部控制制度失效。

iii.Possibility of collusion will happen, which means two or more employees conspire to steal assets, commit fraud or misstate records.
iii. 可能会发生 串通，这意味着 两个或多个员工合谋窃取资产、实施欺诈或虚报记录。

A. I only
一个。我只有

B. II only
B. 仅限 II

C. All of the above
C. 以上所有

D. None of the above
D. 以上都不是

31. Which report was the first attempt to formalize corporate governance best practice in a written document?
31. 哪份报告是首次尝试以书面形式正式确定公司治理最佳实践？

A. Greenbury Report
A. 格林伯里报告

B. Turnbull Report
B. 特恩布尔报告

C. Smith Report
C. 史密斯报告

D. Cadbury Report
D. 吉百利报告

32. The following statements are about the two broad approaches to corporate governance. Which is the CORRECT statement?
32. 以下陈述是关于公司治理的两种广泛方法。哪个是正确的陈述？

A. The rules-based approach relies on the directors to determine which corporate governance practices are needed.
一个。基于规则的方法依赖于董事来确定需要哪些公司治理实践。

B. For most countries and corporations, the position taken on corporate governance will lie somewhere in between the two.
B.对于大多数国家和公司来说，对公司治理的立场将介于两者之间。

C. The principles-based approach provides at least a set of minimum corporate governance practices that must be followed by all corporations.
C. 基于原则的方法至少提供了一套所有公司都必须遵循的最低公司治理实践。

D. Sarbanes-Oxley Act follows the principles-based approach.
D. Sarbanes-Oxley 法案遵循基于原则的方法。

33. Which of the following use a rules-based approach to corporate governance?
33. 以下哪项使用基于规则的公司治理方法？

I. King IV
I. 金 IV

II.UK Corporate Governance Code
II.UK 公司治理准则

III.Sarbanes-Oxley
III.萨班斯-奥克斯利法案

A. I and II
一个。I 和 II

B. II and III
B. II 和 III

C. I and III
C. I 和 III

D. III only
D. 仅限 III

34. Which of the following is a good indicator of accountability?
34. 以下哪项是问责制的良好指标？

A. Having regular reviews with your line manager to explain how you are working.
一个。与您的直线经理进行定期审查，以解释您的工作方式。

B. Keeping accurate records in an orderly way.
B. 有序地保存准确的记录。

C. Always explaining your decisions when you make them.
C. 当你做出决定时，总是解释你的决定。

D. Being an able accountant.
D. 做一个能干的会计师。

35. Which of the following is NOT an advantage of a company outsourcing its internal audit function?
35. 以下哪项不是 公司外包其内部审计职能的优势？

A. There will always be a reduction in costs.
一个。成本总会降低。

B. Provides access to specialist skills.
B. 提供专业技能。

C. Can provide access to an internal audit term immediately.
C. 可以立即提供对内部审计术语的访问。

D. Reduced management time in administering an in-house department.
D. 减少管理内部部门的管理时间。

36. Which is NOT a stakeholder?
36. 哪个不是利益相关者？

A. Shareholder
A. 股东

B. Employees
B. 员工

C. Customers
C. 客户

D. None of the above
D. 以上都不是

37. The OECD Principles of Corporate Governance (2004) describe the responsibilities of the _________
37. 经合组织公司治理原则（2004 年）描述了_________ 的责任

A. board
A. 板

B. policemen
B. 警察

C. airline pilot
C. 航空公司飞行员

D. medical doctor
D. 医生

38. Which is TRUE about corporate social responsibility?
38. 企业社会责任哪个是正确的？

A. A part of a system of courts
一个。法院系统的一部分

B. A part of corporate governance
B.公司治理的一部分

C. A part of a car engine
C. 汽车发动机的一部分

D. A part of financial shenanigan
D. 金融骗局的一部分

39. Which is NOT a pressure to manage earnings?
39. 哪个不是 管理收益的压力？

A. Stock option
A. 股票期权

B. Bonus practices
B. 奖金练习

C. Volatility in stock prices
C. 股票价格的波动

D. Giving a speech
D. 发表演讲

40. Which is NOT a quality of ethics?
40. 哪项不是道德品质？

A. Transparency
A. 透明度

B. Accountability
B. 问责制

C. Money laundering
C. 洗钱

D. Integrity
D. 诚信

THE END
结束