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Listed below are statements relating to the principles of the AICPA's Code of Professional Conduct.
1.Members should perform all professional responsibilities with the highest sense of probity.
2.Members should exercise sensitive professional and moral judgments in all their activities.
3.A member in public practice should observe the Principles of the Code of Professional Conduct in determining the extent and character of services to be provided.
4.Members should accept the obligation to act in a way that will serve the community welfare, honor the community trust, and demonstrate commitment of professionalism.
5.A member should observe the profession's technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member's ability.
6.A member should maintain neutrality and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be autonomous in fact and appearance when providing auditing and other attestation services.
REQUIRED: For each statement, identify the principle to which it relates.
Sublimation
A psychological defense mechanism where socially unacceptable impulses or idealizations are transformed into socially acceptable actions or behavior.
Projecting
A defense mechanism where one attributes one's own unacceptable thoughts or feelings to others.
Identifying
The process of recognizing and labeling specific elements or characteristics as belonging to a certain category.
Sublimating
Sublimating is a defense mechanism proposed by Freud where negative urges and impulses are converted into socially acceptable behaviors.
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