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The tasks involved are varied, often reflecting that businesses have internally recognised weaknesses or identified that objective external evaluationsand contributions can be valuable. It can also extend to advice on business re-engineering, restructuring, takeovers and mergers. | Module 1 (p.26) |\n| --- | --- | --- |\n| \u003Cbr>SME | Entities to be of a small or medium size relating to quantitative (E.g. Assets, turnover/employees) and/or qualitative characteristics (E.g. Concentration of ownership and management on a small number of individuals) and varies by country | Module 1 (p.26) |\n| International Federation of Accountants (IFAC) | The global organisation for the accountancy profession aimed at supporting ","cbCairD2Q16tYOCm","https://ap.wps.com/l/cbCairD2Q16tYOCm","pdf",149927,"English","# Module 1: Accounting and Society\n## Part A: Accountants as members of a profession\n## Part B: Interaction with Society\n# Module 2: Ethics\n## Part A: Professional Ethics\n## Part B: Ethical Theories","[{\"question\":\"Module 1 covers which areas of accounting and society?\",\"answer\":\"It covers accountants as members of a profession and their interaction with society, including public practice and multiple assurance and advisory services.\"},{\"question\":\"What is included under Assurance and Audit and related services?\",\"answer\":\"It includes attesting to financial statements and other assurance services such as evaluating privacy and confidentiality procedures, performance measurements, system reliability, information security, and outsourced process controls.\"},{\"question\":\"How do ethical theories differ in Module 2?\",\"answer\":\"Normative theories distinguish right from wrong using a standard of correct behaviour, while teleological (consequential) theories decide based on results or consequences. Egoism evaluates action from the decision-maker’s perspective.\"},{\"question\":\"What does Pro Bono mean in the provided index?\",\"answer\":\"It is a Latin term meaning “for the good,” referring to unpaid work provided for the public good.\"}]","CPA Ethics and Governance Exam Index 2020 S2 - exam preparation and review materials | PDF"]