Home / Questions / Preparing financial statements in accordance with GAAP is an example of: A) competence.
Preparing financial statements in accordance with GAAP is an example of:
A) competence.
B) integrity.
C) objectivity.
D) credibility.
15) Communicating information fairly and objectively represents what ethical standard?
A) Competence
B) Confidentiality
C) Credibility
D) Integrity
16) Performing duties in accordance with relevant laws, regulations, and technical standards make up which SMA professional ethics standard?
A) Competence
B) Confidentiality
C) Credibility
D) Integrity
17) You "pad" your expenses on a company sponsored conference. You are in violation of what ethical standard?
A) Competence
B) Confidentiality
C) Credibility
D) Integrity
18) A company ships out pre-ordered merchandise the last week of December, instead of in mid- January as originally scheduled, to ensure a profit for the year. This action could be seen as a violation of what ethical standard?
A) Competence
B) Confidentiality
C) Integrity
D) All of the above
19) You tell your sister that the company you work for is going to report higher than expected earnings. What ethical standard is being violated?
A) Competence
B) Confidentiality
C) Credibility
D) Integrity
20) You do not understand how "accrual accounting" works. You have failed which ethical standard?
A) Competence
B) Confidentiality
C) Credibility
D) Integrity
21) You take printer paper home from work for personal use. You have violated which ethical standard?
A) Competence
B) Confidentiality
C) Credibility
D) Integrity
22) What is the name of the professional association for managerial accountants?
A) Association of Management Accountants
B) Society of Management Accountants
C) Society of Professional Accountants
D) Professional Accountants Association
23) The Society of Management Accountants issues what certification?
A) CMA
B) CPA
C) CISA
D) CFP
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