Accounting Others 29

Which of the following statements is an element of confidentiality?i. Accountants must not disclose information acquired in the course of their work.ii. Accountants must disclose information if there is a professional duty to do so.iii. Accountants may not use...

Accounting Others 28

Which of the following statements regarding the competence of an accountant is true? The accountant mustA. strive continually to improve technical services and keep knowledge up-to-date.B. not breach the trust of clients and employers.C. not disclose information...

Accounting Others 27

Which of the following does not represent the ethics of professional accountants?A. Competence and confidentialityB. Integrity and objectivityC. Professional skepticism and efficiencyD. Objectivity and...

Accounting Others 26

The largest professional organisation for management accountants in Australia is theA. CPA Australia.B. Australian Accounting Association.C. Institute of Chartered Accountants in Australia.D. Certified Institute of Management...

Accounting Others 25

A management accountant should be concerned withA. providing daily information on physical measures of operational performance.B. assisting in interdepartmental communications.C. developing and implementing information systems.D. All of the given...

Accounting Others 24

Which of the following statements regarding management accounting information is false?A. The cost of providing the information must be considered in the light of the benefits received from the information.B. All information derived is necessary despite the cost.C....