Re: [問題]Ethical and Professional Standards

作者: Churning (Scienter)   2015-12-02 13:33:38
※ 引述《eqil ()》之銘言:
: 3.Mark Hannning, CFA, is writing a research report on a firm. Hanning's
: supervisor, Rob Jannsen, sees a draft which includes favorable earnings
: projections. A few days later, Hanning obtains additional data that
: causes him to revise the projections downward. Right before public
: distribution of this report, Hanning learns that Jannsen has substituted
: the earlier, more favorabl earnings projections into the report without
: Hannning's knowledge. Hanning should most appropriately:
: A. consult with internal counsel and insist that this matter be reported
: to the regulators immediately.
: B. insist that either the report be corrected, or his name be removed
: from the report
: C. permit publication of this report, but issue a follow-up report
: correcting the earnings projections.
: Ans: B
改動已經影響到預測結果,你必須反應
: 15.Jenny Pickler, a Level II CFA Candidate, writes an economic forecast
: containing several interset rate projections. Her firm's investment
: committee reviews Pickler's report and changes several of the interest
: rates Pickler ahd forecast. To comply with CFA Institute Standards,
: Pickler:
: A. does not need to take any further action.
: B. should ask that her name be removed from the report.
: C. must independently review the data supporting the investment committee's
: changes.
: Ans: A
經過了review,而也只是細微修改,沒有說會影響結果,不必反應
這兩個比較難區分
:
作者: eqil (松下靜)   2015-12-03 04:11:00
謝謝第二組和第三組的解釋,第一組能否再說明仔細一點?第一組這兩題都有更改預測結果吧?如果判定第一題的情節比較重大,而第二題屬於細微的修改?是因為第一題是針對某個股的分析,第二題是總經的分析嗎?如何 打錯
作者: firzen007 (桂圓)   2015-12-03 17:10:00
我的理解是第一題的更改出現兩種不同結果,所以必須反應,第二題只是針對預測結果做調整,不影響原先的預測方向
作者: Churning (Scienter)   2015-12-03 17:14:00
firzen說的就是我的概念

Links booklink

Contact Us: admin [ a t ] ucptt.com