小编导读：6月份的ACCA考试已经落下帷幕，　2015年9月份ACCA考试即将开始，为了让各位考生充分备考，高顿网校小编为大家准备了一些精心挑选的会计试题，希望能够帮助大家全面掌握考试知识点。
　　(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)