If the CPA Is Unable to Implement Effective Safeguard to a Threat

question 62

Multiple Choice

If the CPA is unable to implement effective safeguard to a threat of compliance with the accounting profession's ethical rules, he/she should _______.

• A)proceed with the professional service
• B)decline or terminate the engagement
• C)limit the engagement to all non-audit areas
• D)limit the engagement to only Federal taxation

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Definitions:

Cognitive Development

Refers to the growth and change in intellectual capabilities, such as thought, reasoning, and problem-solving, that occur throughout a person's lifespan.

Piaget

Refers to Jean Piaget, a Swiss psychologist known for his pioneering work in the study of child development and his theory of cognitive development.

Classical-Conditioning Principles

The psychological mechanisms and rules through which organisms learn to associate stimuli and anticipate events, based on the work of Ivan Pavlov.

Frank

Open, honest, and direct in speech or writing, especially when dealing with unpalatable matters.