객관식
Which one of the following statements regarding corporations is correct?
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1. Introduction to Accounting
Types of Accounting
객관식
Which type of accountant is typically available to businesses or individuals on a fee basis?
A
Management Accountant
B
Internal Auditor
C
Certified Public Accountant (CPA)
D
Government Accountant
검증된 단계별 안내1
Understand the roles of different types of accountants mentioned in the problem. For example, Management Accountants focus on internal financial planning and decision-making, while Internal Auditors evaluate internal controls and compliance.
Recognize that Certified Public Accountants (CPAs) are professionals who provide accounting services to businesses or individuals on a fee basis. They are licensed and often work independently or for accounting firms.
Compare the services provided by CPAs to those of other accountants listed. CPAs typically offer services such as tax preparation, financial statement audits, and consulting, which are often provided on a fee basis.
Note that Government Accountants work for public sector organizations and are not typically available to businesses or individuals on a fee basis.
Conclude that the correct answer is Certified Public Accountant (CPA), as they are the type of accountant who provides services to businesses or individuals on a fee basis.
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