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The Internal Revenue Service is responsible for issuing accounting standards for state and

The Internal Revenue Service is responsible for issuing accounting standards for state and local governments.

 

 

82.Independence is the avoidance of all relationships that impair or appear to impair the objectivity of the accountant.

 

 

83.Both public accountants and management accountants are required to adhere to a code of professional conduct.

 

 

84.Objectivity means carrying out one's professional responsibilities with competence and diligence.

 

 

85.Due care means carrying out one's professional responsibilities honestly and impartially.

 

 

86.The Public Company Accounting Oversight Board (PCAOB) was created to determine the standards that auditors must follow.

 

 

87.International financial reporting standards represent a push to apply the same accounting standards worldwide.

 

 

88.The return on assets ratio equals average total assets divided by net income.

 

 

89.The return on assets ratio is a measure of liquidity.

Dec 10 2019 View more View Less

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