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Seria,IncHas Received a Bulk Order from an Overseas Client

Question 233

Multiple Choice

Seria,Inc.has received a bulk order from an overseas client.As a result,the reported earnings of this year are expected to be significantly higher than the estimates of financial analysts.Joshua,an accountant at Seria,tells this to one of his friends.Which of the IMA standards has Joshua violated?


A) objectivity
B) competence
C) confidentiality
D) technicality

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