为使职业道德培训真正有效，培训中应包含以下元素，除了（ ）。
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1 .公司管理层负责打造职业道德文化，管理层可以采取以下行动，除了（ ）。
A 确认并正式记录组织的价值观。 B 界定行为原则。 C 设立披露揭发渠道。 D 制定价值观与职业道德或行为规范。
2 .Which of the following professional bodies has the authority to revoke a CPA's license to practice public accounting?
A State board of accountancy. B National Association of State Boards of Accountancy. C State CPA Society Ethics Committee. D Professional Ethics Division of AICPA.
3 .建立职业道德文化的最重要理由在于（ ）。
A 降低组织所面临的风险。 B 使组织信念与员工行为间达成一致。 C 确保遵循《萨班斯——奥克斯利法案》中的要求。 D 增加组织的净利润。
4 .Under Circular 230, for tax returns:
A A practitioner must exercise due diligence in preparing tax returns and other documents, unless such due diligence is waived in writing by the client. B A practitioner can advise a client to take a tax return position that is frivolous only if the taxpayer is a member of an officially recognized t...
5 .内源性动机的员工看重的是（ ）。
A 工作带来的报酬 B 社会地位 C 工作的本身 D 表扬
7 .Place the following events in the legislative process for a specific tax law in the proper logical order:I. The legislation originates in the House Ways and Means Committee.II. The legislation is voted on and approved by the full House.III. The legislation is vetoed by the President.IV. The President's veto is overridden by two-thirds votes of the House and the Senate.V. The legislation is voted on and approved by the full Senate.VI. The legislation is considered by a Joint Conference Committee.
A I, II, VI, V, IV, III. B I, II, VI, V, III, IV. C I, II, V, VI, III, IV. D III, II, I, IV, V, VI.
8 .通过满足员工的需要而使其努力工作，从而实现组织目标的过程称作（ ）。
A 动机 B 需要 C 激励 D 奖励
9 .为度量和改善对价值观与职业道德的遵循情况，可以采用的工具有（ ）。
A 人员绩效反馈环。 B 调查工具。 C 披露揭发渠道。 D 以上三项都正确。
10 .Which of the following statements is correct regarding an accountant's working papers?
A The client owns the working papers but the accountant has custody of them until the accountant's bill is paid in full. B The client owns the working papers but, in the absence of the accountant's consent, may not disclose them without a court order. C The accountant owns the working papers but gen...
