Review Question
Tentukan True atau False untuk pertanyaan-pertanyaan
berikut ini.
1. Even innovative uses of information technology can not enable significant
changes in accounting.
a. True
b. False
2. Creating value has a cost.
a. True
b. False
3. The definition of margin as the difference between value and cost is a much
broader definition than the typical accounting definition of “margin”.
a. True
b. False
4. The objective of the acquisition/payment business process is to sell and deliver
goods and services to customers and collect payment.
a. True
b. False
5. The top five services that CPAs will perform in the future according to the CPA
vision project are, tax, compilation, review and technology
a. True
b. False
6. One way accountants can add value to organizations is to help the organizations
disentangle their information processes from their business processes.
a. True
b. False
7. Meaningful solutions to business problems are usually found by focusing on
one of the following components: Strategy, measurement, structure, business
processes or information technology.
a. True
b. False
8. One of the top five issues that the CPA Vision Project says is critical for the
future survival of the CPA profession is specialization.
a. True
b. False
9. The CPA vision project says that CPAs can rest assured that regulations will
continue to keep them in Business for many years to come.
a. True
b. False
10. The market recently is demanding less auditing and accounting and is
demanding more value-added consulting services.
a. True
b. False
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