小編導讀：6月份的ACCA考試已經(jīng)落下帷幕，　2015年9月份ACCA考試即將開始，為了讓各位考生充分備考，高頓網(wǎng)校小編為大家準備了一些精心挑選的會計試題，希望能夠幫助大家全面掌握考試知識點。
　　(a) Explain why ‘auditor independence’ is necessary in auditor-client relationships and describe THREE threats to auditor independence in the case. (9 marks)
　　(b) Anne is experiencing some tension due to the conflict between her duties and responsibilities as an employee of Fillmore Pierce and as a qualified professional accountant.
　　Required：
　　(i) Compare and contrast her duties and responsibilities in the two roles of employee and professional accountant. (6 marks)
　　(ii) Explain the ethical tensions between these roles that Anne is now experiencing. (4 marks)
　　(c) Explain how absolutist (dogmatic) and relativist (pragmatic) ethical assumptions would affect the outcome of Anne’s decision. (6 marks)
　　(25 marks)