Which of the following are fundamental ethical principles for professional accountants? 1 Competence 2 Compliance 3 Integrity 4 Objectivity

Correct answer: B. 1, 3 and 4 only

  • A. 1, 2 and 3 only
  • B. 1, 3 and 4 only
  • C. 2, 3 and 4 only
  • D. 1, 2 and 4 only

Explanation

The fundamental principles include professional competence and due care, integrity and objectivity. Compliance is not one of the named fundamental principles, so statements 1, 3 and 4 are correct.

Written and checked by , editorLast updated
Report an error

The more specific you are, the faster it gets fixed. A source beats an opinion.

Prefer email? support@testustad.com

About Auditing

Auditing examines accounting records and financial statements to determine whether they present a reliable and fairly stated position. The subject covers audit objectives, internal controls, audit evidence, materiality, vouching, verification, working papers, auditor independence, audit reports, and the distinction between an audit and accounting or investigation.

Practise Auditing

162 free Auditing MCQs from Accounting, each with the correct answer and an explanation. Unlimited attempts, no account needed.

Exams that ask Accounting questions like this

Accounting is on 2 papers prepared for on TestUstad, and all of them draw the same bank, so this question is worth knowing for every one of them.

More Auditing questions