44.As a form of internal control, a bank reconciliation is most closely related to which step in the sales/collection process?

	a.Second
	b.Fourth
	c.Sixth
	d.Fifth

6.Debra and Dexter are CPAs specializing in tax planning and preparation. Recently, Dexter commented that there is nothing ethically wrong with tax evasion, so long as the number of people who benefit is greater than the number of people harmed. Which school of ethical thought does Dexter follow?

	a.ethical egoism
	b.deontology
	c.utilitarianism
	d.virtue ethics

8.Which of the following is most reflective of virtue ethics?

	a.Michelle reported fraud she had discovered because she believes that lying is always wrong.
	b.Shan agreed to coach as many CPA candidates as possible, in spite of his busy schedule.
	c.Jeff inflated his division's sales to get a bigger bonus for himself.
	d.In making ethical decisions, Annie strives to be true to her basic ethical nature.

21.Professional codes of ethics in accounting set out non-changing principles developed through reasoning; those principles constitute a universal code of ethics. Therefore, professional codes of ethics in accounting are most closely related to which school of ethical thought?

	A.deontology
	b.utilitarianism
	c.ethical egoism
	d.virtue ethics