A CPA Would Violate the Due Care Principle If He/she

question 75

Multiple Choice

A CPA would violate the Due Care Principle if he/she:

• A) Undertook a professional engagement without having the requisite background, knowledge and experience.
• B) Specializes in the industry of the client, even offering training classes for other accounting firms on the industry.
• C) The accounting firm uses two external partner reviews on high risk audits or clients.
• D) Performs tax services for an audit client with audit committee approval.

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Definitions:

Brachiocephalic Trunk

A major blood vessel that arises from the aortic arch and supplies blood to the right arm and the head and neck.

Subclavian Artery

A pair of major arteries located bilaterally, beneath the clavicle, responsible for supplying blood to the upper limbs, neck, and brain.

Axillary Artery

A major blood vessel that carries oxygen-rich blood to the armpit area, upper limbs, and some chest regions.

Splenic Artery

The blood vessel that supplies oxygenated blood to the spleen, branching from the abdominal aorta.