The Due Care Principle in the AICPA's Code of Professional

question 16

Multiple Choice

The Due Care Principle in the AICPA's Code of Professional Conduct does not require of the auditor:

• A) freedom from errors in judgment.
• B) thoroughness in their work.
• C) completion of the service promptly.
• D) observation of technical and ethical standards.
• E) continual improvement in competence.

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Definitions:

Clinical Judgment

The application of information based on observation and experience to make patient care decisions.

Medication Error

A preventable event that may cause or lead to inappropriate medication use or patient harm while the medication is in the control of the health care professional, patient, or consumer.

Critical Thinking Skills

The ability to think clearly and rationally, understanding the logical connection between ideas, and critically evaluating arguments and evidence.

Adverse Medication Error Hotline

A dedicated phone service for reporting and seeking advice on negative effects caused by medication errors.