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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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