Then, is there any difference in your understanding about "ethics" from stage 1 with stage 2? (stage 1 assume you still have not learned about accounting yet, but stage 2 you already learned about accounting) (If there is a difference you may support your answer with any case study or issue that happens in Malaysia or overseas involving embezzlement of money/ financial in business). So you may write a summary about the case/issues and put it in your point as a supporting