An Example of a Self-Review Threat for CPAs in Business

question 27

Multiple Choice

An example of a self-review threat for CPAs in business is:

• A) Serving as both the CFO of a company and member of its audit committee
• B) Owning stock in the company the CPA works for
• C) Internal auditor accepts work she previously performed in a different position
• D) Serving as both the CFO of a company and member of the board of directors

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Definitions:

Hand Gestures

Movements of the hands and arms used to convey meaning, emphasize speech, or communicate non-verbally.

Stereotyping

The act of assigning oversimplified and generalized characteristics to a group of people or things.

Individualism

A social theory or philosophy emphasizing the moral worth and autonomy of the individual over communal or collective interests.

Collectivism

A cultural value or ideology emphasizing the priority of group goals over individual goals and the importance of cohesion within social groups.