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Item$12$

Item $12$

Match the following terms with the appropriate definition.

Financial accounting

Ethics

Recordkeeping

Internal users

Accounting

Certified Public Accountant $($CPA$)$

Fraud triangle

Managerial accounting

External users

$\_\_\_\_$blank $1.$ An information and measurement system that identifies, records, and communicates an organization$$s business activities.

$\_\_\_\_$blank $2.$ The part of accounting that involves recording transactions and events.

$\_\_\_\_$blank $3.$ Persons using accounting information who do not directly run the organization and have limited access to its accounting information.

$\_\_\_\_$blank $4.$ Persons using accounting information who directly manage the organization.

$\_\_\_\_$blank $5.$ The area of accounting that serves the decision$-$making needs of internal users.

$\_\_\_\_$blank $6.$ The area of accounting focused on serving external users by providing them with general$-$purpose financial statements.

$\_\_\_\_$blank $7.$ Accounting specialists that have met educational and experience requirements, passed an examination and exhibit ethical characteristics to achieve a professional certification.

$\_\_\_\_$blank $8.$ Beliefs that distinguish right from wrong, considered accepted standards of good and bad behavior.

$\_\_\_\_$blank $9.$ A model that shows three factors that push a person to commit fraud.