Reading 2-V: Standards of Professional Conduct & Guidance: Investment Analysis, Recommendations, and Action LOS A.: Diligence and Reasonable Basis 1、An analyst receives a research report from a colleague. The colleague’s report has an elaborate table with performance data on publicly traded stocks. The colleague says the data in the table consists of measures provided by Standard & Poor’s. The analyst finds the table a useful reference for a report she is writing. She uses several pieces of data from the table. The analyst is potentially in violation of: A) no particular standard because this is appropriate activity. B) Standard II concerning the obligations to the capital markets. C) Standard I(C) concerning the use of the work of others. D) Standard V(A) if she does not first verify the data in the table is accurate. The correct answer was D) Since the data in the table supposedly comes from Standard & Poor’s, a recognized data source, the analyst does not have to cite the source of the data. However, the analyst needs to use reasonable care and verify that the data is accurate by going back to the source. Had the analyst printed the table prepared by her colleague without acknowledgement, the analyst would have violated Standard I(C), Misrepresentation. 本Reading全部习题请下载以下文件：
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发表于 2008-1-11 18:30
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