6 The accountant communicates information to others in reports and statements. Understanding the nature and
importance of communication is therefore an important part of the accountant’s role.
Required:
(a) Explain the importance of good communication. (5 marks)
第1题:
In the process of communication requirement analysis, the project manager should consider the number of potential communication channels or paths as an indicator of the complexity of a project‘s communication. According to Metcalfe‘s Law, a project with 10 stakeholders has()potential communication channels.
A.10
B.45
C.50
D.100
第2题:
(b) Describe five major barriers to good communication. (10 marks)
第3题:
The way a project manager sends and receives information depends upon:
A How others relate to the project manager
B The project manager's level in the organizational hierarchy
C the size and nature of the project
D the project manager's salary and age
E the number of projects going on at one time in the company
第4题:
4 (a) Explain the auditor’s responsibilities for other information in documents containing audited financial
statements. (5 marks)
第5题:
6 Communication is important for all organisations and requires an understanding of communication flows and channels.
Required:
(a) Briefly explain the main purposes of the three main formal communication channels in an organisation:
(i) Downwards; (3 marks)
第6题:
2 An important part of management is understanding the style. of leadership.
Required:
(a) Explain what Blake and Mouton’s Managerial Grid measures. (5 marks)
第7题:
6 An important part of managing people in a professional organisation is to be able to distinguish between aggressiveness and assertiveness in an employee.
Required:
(a) Explain and give examples of aggressive behaviour. (8 marks)
第8题:
A、are to attend
B、were attending
C、is to attend
D、were to attend
第9题:
(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’s
accountability to equity investors. (4 marks)
第10题:
(b) As a newly-qualified Chartered Certified Accountant in Boleyn & Co, you have been assigned to assist the ethics
partner in developing ethical guidance for the firm. In particular, you have been asked to draft guidance on the
following frequently asked questions (‘FAQs’) that will be circulated to all staff through Boleyn & Co’s intranet:
(i) What Information Technology services can we offer to audit clients? (5 marks)
Required:
For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should
be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions.