Which of the Following Standards Represents the Standards Followed by CPAs

question 51

Multiple Choice

Which of the following standards represents the standards followed by CPAs providing a review of a client's financial statements?

• A) Statements on Standards for Accounting and Review Services.
• B) Statements on Auditing Standards.
• C) Statements on Standards for Consulting and Review Services.
• D) Statements on Accounting Principles.

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Definitions:

Conformity

The act of changing one's behavior to match the responses or norms of a group, often as a result of real or imagined group pressure.

Obedience

A behavioral response to the instruction or command of an authority figure, often studied in social psychology.

Dissonance Theory

A psychological concept suggesting that people experience discomfort (dissonance) when their beliefs, ideas, or behaviors are inconsistent with each other, motivating them to seek consistency.

Defensive Attribution

A cognitive bias where an individual attributes causes of accidents or misfortunes to external factors to avoid personal blame or fear of future negative events.