Question：What is power distance?

　　A. A system of measuring how approachable senior mangers are perceived to be

　　B. The number of metres between the boardroom and the area where operational staff work

　　C. The degree of acceptance of the unequal distribution of power

　　D. The extent to which the organisation emphasises the importance of following the instructions of directors and managers

　　E. The number of levels between the top and bottom of an organisational hierarchy

　　The correct answer is: The degree of acceptance of the unequal distribution of power.

　　Question：Which of the following is least likely to result in an accountant breaching the requirement to act with professional competence and due care?

　　A. Lack of a superior to consult about problems with an assignment

　　B. Lack of information about an assignment

　　C. Limited time to complete an assignment

　　D. Lack of a proper job description when the accountant was recruited

　　The correct answer is: Lack of a proper job description when the accountant was recruited.

　　This may have an impact on an assignment, but the accountant may be able to complete an assignment without it. The other options have more direct impact on an assignment.