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ACCT 4553- Ethical Issues in Accounting-Final Exam Review-comprehensive-2022
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ACCT 4553- Ethical Issues in Accounting-Final Exam Review-comprehensive-2022 Key Topics to review for the Final Exam: How to Study: Review all 13 of the AICPA Ethics Lesson Slides that we went... over in class that are posted to the “content” section of our online classroom. I will primarily be using multiple choice questions directly from the AICPA that are very similar to what you may see in the future for the ethics portion of the CPA exam. Focus on understanding the topics listed below to identify the key concepts that you will actually be tested over (you don’t need to memorize all of the slides!). Going back through and understanding the multiple-choice questions we did as a class in each lesson is definitely worth your while. Remember, you need to bring a green scantron to our final exam on March 7th. Points Breakdown: The exam will be 50 multiple choice questions at 4points/question and 2 short answer at 10 points/each for 220 points total (20% of your final grade). See below for the number of multiple choice questions over each lesson and the key concepts to study: AICPA Lesson #1 - Overview of the AICPA Code of Conduct- 3Qs • What are the 10 steps in the ethical decision making model? o Step One: Recognize the Ethical Issue o Step Two: Gather the Critical Facts o Step Three: Identify the Stakeholders o Step Four: Consider Alternatives o Step Five: Consider the Effect on Stakeholders o Step Six: Consider Your Comfort Level o Step Seven: Consider Rules, Regulations, and Laws o Step Eight: Make a Decision o Step Nine: Document your Efforts o Step Ten: Evaluate the Outcome • What does recognizing a potential ethical issue look like? • What does considering your comfort level look like? • What is the difference between the AICPA, SEC, PCAOB, and your State Board of Public Accountancy? CONTINUED......... [Show More]
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