Which of the Following Is Not True

Multiple Choice

Which of the following is not true?

A) Research studies have found that the incidence of fraud tends to be related to the ethical environment of the organisation.
B) Ethical conducts can be promoted through professional registration.
C) Ethical guidelines exist to guide auditors when making client acceptance decisions,when determining the level of non-audit service fees,and on what gifts from the client can be accepted.
D) Codes of ethics should be formal.