Besides Consideration of All of the Other Principles, in Deciding

question 74

Multiple Choice

Besides consideration of all of the other principles, in deciding whether to provide specific services, which of the following is also required by the Scope and Nature of Services principle:

• A) Determine that the requested service is not currently being provided by any other professional.
• B) Determine whether any service requested of an audit client would create reasonable assurance.
• C) Practice only in a firm that has implemented internal quality control procedures.
• D) Assess whether the requested service is in conflict with the role of a professional.
• E) Determine whether any service requested of a consulting client would create a conflict of interest.

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Definitions:

Language

A system of sounds that convey meaning because of shared grammatical and semantic rules.

Cognitive Heuristic

Mental shortcuts or rules of thumb that simplify decision making, often leading to a quick but potentially inexact conclusion.

Representativeness

A cognitive heuristic in which an individual categorizes a situation based on how similar it is to a typical case from that category.

Anchoring

A cognitive bias in decision-making and information-processing where an initial piece of information serves as a reference point for judgments and decisions that follow.