Re: [问题]Ethical and Professional Standards

楼主: Churning (Scienter)   2015-12-02 13:33:38
※ 引述《eqil ()》之铭言:
: 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
改动已经影响到预测结果,你必须反应
: 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
经过了review,而也只是细微修改,没有说会影响结果,不必反应
这两个比较难区分
:
作者: eqil (松下静)   2015-12-03 04:11:00
谢谢第二组和第三组的解释,第一组能否再说明仔细一点?第一组这两题都有更改预测结果吧?如果判定第一题的情节比较重大,而第二题属于细微的修改?是因为第一题是针对某个股的分析,第二题是总经的分析吗?如何 打错
作者: firzen007 (桂圆)   2015-12-03 17:10:00
我的理解是第一题的更改出现两种不同结果,所以必须反应,第二题只是针对预测结果做调整,不影响原先的预测方向
楼主: Churning (Scienter)   2015-12-03 17:14:00
firzen说的就是我的概念

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