《道德與治理》練習題

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來源: 正保會計網(wǎng)校編輯：smile 2021/02/08 09:56:34　字體：大小

2021年第一學期澳洲注冊會計師考試EG《道德與治理》習題：concept of service ideal

知識點

Which three of the following statements correctly describes a profession?

A Professions exist mainly to serve society.

B Professions are strictly regulated by external bodies.

C Professions have a substantial degree of independence and autonomy.

D Professions are given permission to provide services to the public through some regulatory process.

查看答案解析

【答案】A, C and D

【解析】The correct answers are Options A, C and D: all describe attributes of a profession. Professions serve society, provide a service through a regulatory process, and have a substantial degree of independence and autonomy.

Option B is incorrect. While some professions may be strictly regulated by external bodies, this is not the case with all professions. The accounting profession is not strictly regulated by an external body, since this would place undue constraints upon the exercise of professional judgment.

However, the profession has moved from self-regulation to co-regulation with external bodies