2021年第一學期澳洲注冊會計師考試《EG》習題：Which three of the following features are included in the concept of ‘service ideal’?

Which three of the following features are included in the concept of ‘service ideal’?

A the efficient and effective use of society’s resources

B the provision of accounting-related services as cheaply as possible

C the pursuit of excellence in accounting practice by the individual professional accountant

D the responsibility to behave in a manner that maintains the good reputation of the profession

查看答案解析

【答案】A, C and D

【解析】Options A, C and D are correct: they are all identified as components of the service ideal.

Option A is linked to the quote by Willmott (1990), which states that:

Accounting is perceived to present information in a reliable and comparable form by quantifying and reporting the basic facts of economic life, thereby monitoring past performance and facilitating rational, efficient decision making in respect of the generation and allocation of resources. In performing this role, accounting is widely understood to serve the public interest (Willmott 1990, p. 315).

Option C is linked to the idea that individual accountants are responsible for maintaining and updating their knowledge and skills, and applying them with competence and due care in the best interest of society.

Option D is linked to the notion that members of a profession are expected to behave ethically and for the best interest of society.

Option B is incorrect. One perspective of the ‘service ideal’ is to provide accounting-related community services ‘free’ of charge. However, this is not the same as providing services as cheaply as possible. While this may at first appear generous and benevolent, it may not be sustainable and eventually force cost-cutting that could adversely affect the provision of due care.

以上就是EG《道德與治理》練習題，更多CPA  Australia資訊請關注正保會計網校澳洲cpa欄目。 2021正保會計網校助您備考，了解詳情>>

更多推薦：

掌握這幾點，通過澳洲CPA考試很簡單

EG《道德與治理》習題

FR:OBJECTIVES FINANCIAL REPORTING