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EG《道德與治理》練習(xí)題目

來源: 正保會(huì)計(jì)網(wǎng)校 編輯:smile 2021/04/07 17:09:56 字體:

2021年第一學(xué)期澳洲注冊(cè)會(huì)計(jì)師考試EG《道德與治理》練習(xí)題:Accounting meets the traditional attributes of a profession by upholding which three of the following?

知識(shí)點(diǎn)

Accounting meets the traditional attributes of a profession by upholding which three of the following?

A achieving in all circumstances the best outcome for the client

B specialist skills and experience supported by a well-founded body of knowledge

C professional judgment to diagnose and solve complex, unstructured values-based problems

D a service ideal in which the reliable quantifying and reporting the basic facts of economic life serves the public interest

查看答案解析

答案B, C and D

解析Options B, C and D are correct because accounting involves specialist skills, a service ideal and judgment.

Option A is incorrect because accounting does not pursue the best outcomes for the client in all circumstances, as this might not be in accordance with regulation or law, or the public interest.

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