带你了解中国金融界6大高含金量证书

正确答案：C
83,600 + 18,000 – 4,500 = 97,100

正确答案：
(b) (i) The face to face interview is the most common form. of interview. In this situation the candidate is interviewed by a single representative of the employing organisation.
The advantages of such interviews are that they establish an understanding between the participants, are cost effective for the organisation (only one member of the organisation’s staff is involved) and, because of the more personal nature, ensure that candidates feel comfortable.
The disadvantages are that the selection interview relies on the views and impression of a single interviewer that can be both subjective and biased. In addition, the interviewer may be selective in questioning and it is easier for the candidate to hide weaknesses or lack of ability.

正确答案：
(d) The following performance measures which could be used to assess the quality of service provided to its clients:
– The reliability of staff in keeping to scheduled appointment times with clients
– The responsiveness of staff to client enquiries or requests for assistance
– The quality of communications between SSH and its clients
– The competence of its staff in providing training to its clients
– The access times to staff upon the request of clients
– The availability of staff to meet emergency needs of clients
– The security of the data of its client base.
Notes: (i) Only six performance measures were required
(ii) Other relevant performance measures would be acceptable.

正确答案：
(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.