2008年6月ACCA考试：Part I真题答案(9)
【摘要】 关注ACCA考试历年真题可以更好地掌握考试出题动向，明确知识点和考查方式。考必过小编为大家精心整理了2008年6月ACCA考试：Part I真题答案(9)，希望能够帮助即将参加ACCA考试的考生们顺利达成考试目标。让我们来看看2008年6月ACCA考试：Part I真题答案(9)的详细内容吧，内容如下：
导读：无忧考网提供了“2008年6月ACCA考试：Part I真题答案“希望对后来者有所启示。 (c) Absolutism and relativism Absolutism and relativism represent two extreme positions of ethical assumptions. Definitions An absolutist assumption is one that believes that there are ‘eternal’ rules that should guide all ethical and moral decision making in all situations. Accordingly，in any given situation，there is likely to be one right course of action regardless of the outcome. An absolutist believes that this should be chosen regardless of the consequences or the cost. A dogmatic approach to morality is an example of an absolutist approach to ethics. A dogmatic assumption is one that is accepted without discussion or debate. Relativist assumptions are ‘situational’ in nature. Rather than arguing that there is a single right choice，a relativist will tend to adopt a pragmatic approach and decide，in the light of the situation being considered，which is the best outcome. This will involve a decision on what outcome is the most favourable and that is a matter of personal judgment. Outcomes If Anne were to adopt absolutist/dogmatic assumptions，she would be likely to decide that she would need to pursue what she perceives is the right course of action regardless of cost to herself or the relationship with the client or her manager. Given that she unearthed a suspect and unaccounted-for payment，and that she received an inadequate explanation from the client，she would probably recommend extension to the audit beyond the weekend. If Ann were to adopt relativist or pragmatic assumptions，she would have a potentially much more complicated decision to make. She would have to decide whether it was more important，ethically，to yield to the pressure from Zachary in the interests of her short-term career interests or ‘hold out’ to protect the interests of the shareholders. Anne could recommend sign off and trust the FD’s explanation but she is more likely to seek further evidence or assurance from the company before she does so.
以上就是2008年6月ACCA考试：Part I真题答案(9)的详细内容，生命需要保持一种激情，相信奋斗以后一定会有好的成果，小编整理的资讯内容希望能够帮助即将参加ACCA考试的考生们顺利达成考试目标，加油。更多资讯关注考必过网站，最新消息小编会第一时间发布！