Question $19(0\mathrm{.}5$ points$)$

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Jim Spence wrote up an advertisement for his firm. In his draft to the local newspaper, he indicated that the firm was able to provide services that he knew it could not deliver. Which part of the profession's standards or codes of conduct was Jim breaking?

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Question $19$ options:

objectivity

professional behaviour

confidentiality

communication

Question $20(0\mathrm{.}5$ points$)$

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Agency theory can be described as the theory of

Question $20$ options:

hiring an agency to review the work of the management, in this case it is the auditor.

when the finance function is outsourced to an outside party, and the auditor is required to audit the outside party's work.

the relationship between the owner and the management of the business when the owner is not the manager of the business.

he relationship between the auditor and the management of the business.