开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

滴滴姐姐~ · 2020年03月13日

问一道题:NO.PZ2016040303000019 [ CFA III ]

问题如下:

Ward is scheduled to visit the corporate headquarters of Evans Industries. Ward expects to use the information he obtains there to complete his research report on Evans stock. Ward learns that Evans plans to pay all of Ward’s expenses for the trip, including costs of meals, hotel room, and air transportation. Which of the following actions would be the best course for Ward to take under the Code and Standards?

选项:

A.

Accept the expense-paid trip and write an objective report.

B.

Pay for all travel expenses, including costs of meals and incidental items.

C.

Accept the expense-paid trip but disclose the value of the services accepted in the report.

解释:

B is correct.

The best course of action under Standard I(B) –Independence and Objectivity is to avoid a conflict of interest whenever possible. Therefore, for Ward to pay for all his expenses is the correct answer. Answer C details a course of action in which the conflict would be disclosed, but the solution is not as appropriate as avoiding the conflict of interest. Answer A would not be the best course because it would not remove the appearance of a conflict of interest; even though the report would not be affected by the reimbursement of expenses, it could appear to be.

这题是说 C接受并披露也行 但是B完全自掏腰包更好吗?

1 个答案

发亮_品职助教 · 2020年03月14日

嗨,从没放弃的小努力你好:


“这题是说 C接受并披露也行 但是B完全自掏腰包更好吗?”


是的。

这道题是让找到Best course,也就是最优的做法。最优的做法就是拒绝一切安排,费用自理。

但是,接受合理的住宿、差旅安排是OK的,需要做到披露。参考下页讲义:



-------------------------------
努力的时光都是限量版,加油!