EG《道德与治理》练习题目

2021年第一学期澳洲注册会计师考试EG《道德与治理》练习题：Accounting meets the traditional attributes of a profession by upholding which three of the following?

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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