It Is True That the Principle of 'Professional Behaviour' in the Code

question 12

Multiple Choice

It is true that the principle of 'professional behaviour' in the Code of Ethics for Professional Accountants:

• A) requires a member to avoid any action or omission that may bring discredit to the profession
• B) is, in sense, a catch all provision that covers unethical behaviour not included elsewhere in the code
• C) covers accountants' behaviour outside their professional role
• D) all of the above

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Definitions:

Interrater Reliability

A measure of consistency among multiple raters or observers in their assessments or measurements.

Internal Consistency Reliability

A measure of the extent to which all parts or items of a survey or test contribute equally to the overall score, often assessed with Cronbach's alpha.

Parallel Forms Reliability

A measure of reliability used to assess the consistency of the results of two tests constructed in the same way from the same content domain.

Test-Retest Reliability

The consistency of measurements or scores when the same test is administered to the same participants under the same conditions at different times.