亨格瑞管理会计英文第15版练习答案01(20)

查尔斯亨格瑞 管理会计 英文版第15版 北京大学出版社 练习答案01

1. Because of the standard of confidentiality, the information in the geologist's report

should not be revealed.

2. The standard of integrity would require one to reject the invitation.

3. This is a difficult ethical problem, one that deserves discussion. Two ethical

standards apparently conflict. Confidentiality would lead to nondisclosure,

provided there was no legal requirement to do so. But credibility would indicate that the information about the additional losses should be used in making the

earnings prediction. The authors think that credibility should take precedence here, but others might disagree.

4. The standard of competence (and the standard of integrity) would lead one to

research the tax law before deciding whether to deduct the item.