"'Suzie is a junior management accountant at ABC Cloth Ltd. Suzie is given the task of compiling a cost-benefit analysis report on whether the company should purchase an expensive new machine from Jay Ltd, where her brother is the new sales manager. Suzie did not tell anyone in ABC Cloth about her brother's new job. In preparing her report, Suzie overstates the qualitative benefits and understates the costs associated with this new machine, in order to help her brother make his first sales as the new sales manager."

Discuss why and how Suzie has deviated from the standards of ethical conduct.