ACCA/CAT

Required：

(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)

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