ACCA 2026 AA Audit Assurance Professional Ethics Free Quiz 2

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ACCA 2026 AA Audit Assurance Professional Ethics Free Quiz 2

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ACCA 2026 AA Audit Assurance Professional Ethics Free Quiz 2

Practice ACCA 2026 AA Audit Assurance MCQs from Professional Ethics. Get instant results with Explanation.

General10 MCQs

1. What is the principle of confidentiality?

A. Confidentiality is a fundamental principle that prohibits disclosure of client information without proper authorityB. Confidentiality only applies to tax informationC. Confidentiality is not a principle for auditorsD. Confidentiality allows disclosure if the auditor thinks it is useful

2. What is the principle of objectivity?

A. Objectivity is the same as integrityB. Objectivity is not required if the auditor is independentC. Objectivity allows the auditor to consider the client's interestsD. Objectivity requires the auditor to avoid bias and conflicts of interest

3. What is the rotation requirement for the engagement partner?

A. Engagement partner rotation is not requiredB. Engagement partner rotation is required for listed companies to reduce familiarity threatsC. Rotation is only required for the audit team, not the partnerD. Rotation is required every year

4. What is the rule on accepting gifts from a client?

A. Gifts from the client are always acceptableB. Gifts from the client are prohibited only if they are cashC. Gifts or hospitality from the client should be trivial and not create a threatD. Gifts from the client are not a matter of ethics

5. What is the restriction on non-audit services for audit clients?

A. Non-audit services that create a self-review threat should be avoided for audit clientsB. Non-audit services are always allowedC. Non-audit services are only prohibited for listed clientsD. Non-audit services are not a concern

General10 MCQs

6. What is the principle of professional competence and due care?

A. Professional competence is only required for senior auditorsB. Professional competence is not relevant after qualificationC. Professional competence is optionalD. Professional competence requires the auditor to maintain knowledge and perform work with due care

7. What is the auditor's responsibility regarding money laundering?

A. Money laundering reporting is optionalB. Auditors have a duty to report money laundering suspicions to the authoritiesC. Money laundering is not a concern for auditorsD. Auditors only report money laundering if it is material to the audit

8. What is the role of the IESBA Code of Ethics?

A. The Code of Ethics is optionalB. The Code of Ethics is only for public practice accountantsC. The Code of Ethics is mandatory for all professional accountantsD. The Code of Ethics is not applicable to auditors

9. What is the restriction on using confidential client information?

A. Confidential client information must not be used for personal gainB. Confidential information can be shared with other clientsC. Confidential information can be used for personal gain if it does not harm the clientD. Confidential information is not protected by ethics

10. What is the auditor's responsibility regarding conflicts of interest?

A. Conflicts of interest are not relevant to auditorsB. Conflicts of interest are automatically resolved by the firmC. Conflicts of interest are only relevant for non-audit servicesD. The auditor must identify, manage, and disclose conflicts of interest

📋 ACCA - Test Online Practice Quizzes

ACCA

Conducting Body: Association of Chartered Certified Accountants

Frequency: Exam Frequency Year Round | Time: 360 Minutes

Negative Marking: No

⚡ Test Pattern (Total: 116 MCQs):

Business and Technology: 46 MCQs
Management Accounting: 35 MCQs
Financial Accounting: 35 MCQs
Corporate and Business Law: 45 MCQs

Merit Formula: -

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