ACCA Applied Knowledge (BT, MA, FA) · Business and Technology (BT)

Personal effectiveness, communication and ethics

17 practice questions, each with the answer and an explanation.

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Random questions from this topic, one at a time. You see the answer and the explanation straight after each one.

All 17 questions

  1. A manager has the following tasks: a report due tomorrow for the board (urgent and important), reading trade magazines (not urgent, not important), planning next quarter's training (important, not urg…
  2. Which conflict-handling style in the Thomas-Kilmann model aims to satisfy both parties fully through problem solving?
  3. Two departments both want the same limited budget, and their managers argue over who should receive it. What is the most likely source of the conflict?
  4. In the communication process, what is the term for anything that interferes with the message being received correctly, such as background distractions, poor reception or jargon?
  5. An accountant needs to send complex numerical results to the finance director, who wants a record of them. Which method of communication is most suitable?
  6. Which of the following is a fundamental principle of ethics in the IESBA Code of Ethics (and ACCA's Code of Ethics and Conduct)?
  7. An accountant tells a friend over dinner about a client's unannounced plans to sell a division. Which fundamental principle has been breached?
  8. An audit partner owns shares in a company that the firm is auditing. Which type of threat to compliance with the fundamental principles does this create?
  9. An accountant who prepared a client's financial statements is later asked to review those same statements as part of an assurance engagement. Which threat arises?
  10. A junior accountant discovers that her manager has been inflating expenses to reduce the company's tax bill. Under the principle of integrity, what is the first thing she should do?
  11. An accountant is asked by her finance director to value inventory at a higher figure to meet a bank covenant, even though the correct IAS 2 figure is lower. Which fundamental principle is most directl…
  12. Which of the following is a safeguard created by the accountancy profession that helps accountants comply with the fundamental principles?
  13. A company has a code of ethics. What is the main purpose of such a code?
  14. An accountant is offered a very large gift by a supplier just before the contract with that supplier is renewed. What is the main ethical risk?
  15. Whistleblowing is best described as:
  16. An accountant carries out a task for which she has not had the right training and makes a serious error. Which fundamental principle has she breached?
  17. A member of an audit team has a close personal friendship with the finance director of the client and regularly accepts social invitations from them. Which threat to compliance with the fundamental pr…

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