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Category > Accounting Posted 20 Aug 2017 My Price 11.00

Corrupt Practices Act

1. A managerial accountant who communicates information objectively is exercising which of the following standards? a. objectivity b. integrity c. competence d. confidentiality 2. A managerial accountant who prepares clear reports and recommendations after analyzing relevant facts is exercising which of the following standards? a. objectivity b. integrity c. competence d. confidentiality 3. Cost accounting standards a. are legal standards set by the Institute of Management Accountants for use in all manufacturing and professional businesses. b. are set by the Cost Accounting Standards Board and are legally binding on all manufacturers, but not service organizations. c. do not exist except for those legal pronouncements for companies bidding or pricing cost-related contracts with the government. d. are developed by the Cost Accounting Standards Board, issued by the Institute of Management Accountants, and are legally binding on CMAs. 4. Which of the following U.S. legislation relates to bribes being offered to foreign officials? a. Racketeer Influenced and Corrupt Organizations Act b. Foreign Illegal Activities Act c. Foreign Corrupt Practices Act d. Federal Bribery and Corrupt Practices Act 5. The Institute of Management Accountants' Code of Ethics a. is a legally enforceable contract with all management accountants. b. should be viewed as a goal for professional behavior. c. is a legally enforceable contract with all CPAs. d. provides ways to measure departures from ethical behavior 6. The Foreign Corrupt Practices Act is directed at a. U.S. corporations operating overseas. b. foreign businesses operating in the U.S. c. all businesses dealing with U.S. consumers. d. all U. S. businesses with operations in foreign countries. 7. The ethical standards established for management accountants are in the areas of a. competence, licensing, reporting, and education. b. budgeting, cost allocation, product costing, and insider trading. c. competence, confidentiality, integrity, and credibility. d. disclosure, communication, decision making, and planning. 8. Which ethical standard is violated by an accountant who accepts a gift from a client a. Credibility b. Confidentiality c. Competence d. Integrity

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Maurice Tutor
(5)
Status NEW Posted 20 Aug 2017 09:08 PM My Price 11.00

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