【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(8)，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(8)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。 (b) (i) Contrasting roles Joint professional and organisational roles are common to most professionals (medical professionals，for example). Although the roles are rarely in conflict，in most cases it is assumed that any professional’s primary duty is to the public interest rather than the organisation. Organisational role As a member of the staff of Fillmore Pierce，Anne is a part of the hierarchy of an organisation and answerable to her seniors. This means that under normal circumstances，she should comply with the requirements of her seniors. As an employee，Anne is ultimately accountable to the principals of the organisation (the partners in an audit firm or the shareholders in a company)，and，she is subject to the cultural norms and reasonable expectations of work-group membership. It is expected that her behaviour at work will conform to the social and cultural norms of the organisation and that she will be efficient and hard working in her job. Professional role As an accountant，Anne is obliged to maintain the high professional and ethical standards of her profession. If her profession is underpinned by an ethical or professional code，she will need to comply with that in full. She needs to manage herself and co-ordinate her activities so as to meet professional standards. In this，she needs to ensure that she informs herself in current developments in her field and undertakes continuing professional development as required by her professional accounting body. She is and will remain accountable to her professional body in terms of continued registration and professional behaviour. In many cases，this accountability will be more important than an accountability to a given employer as it is the membership of the professional body that validates Anne’s professional skills. (ii) Tensions in roles On one hand，Anne needs to cultivate and manage her relationship with her manager (Zachary)who seems convinced that Van Buren，and Frank in particular，are incapable of bad practice. He shows evidence of poor judgment and compromised independence. Anne must decide how to deal with Zachary’s poor judgment. On the other hand，Anne has a duty to both the public interest and the shareholders of Van Buren to ensure that the accounts do contain a ‘true and fair view’. Under a materiality test，she may ultimately decide that the payment in question need not hold up the audit signoff but the poor client explanation (from Frank) is also a matter of concern to Anne as a professional accountant.
以上就是2008年6月ACCA考试：Part I真题答案(8)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！