At a Minimum, the Duty of Care of the Accountant

question 13

Multiple Choice

At a minimum, the duty of care of the accountant entails compliance with which of the following?

• A) Generally acknowledged accounting principles only.
• B) Generally acknowledged auditing standards only.
• C) Generally accepted accounting principles only.
• D) Generally accepted auditing standards and generally acknowledged accounting principles.
• E) Generally accepted accounting principles and generally accepted auditing standards.

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Definitions:

Discriminative Stimulus

A stimulus in the environment that increases the likelihood of a particular response being emitted due to its association with a reinforcement.

Operant Response

Is a behavior or action that is a consequence of the operant conditioning process, wherein behaviors are modified through reinforcement or punishment.

Reinforced

In psychology, refers to the process of strengthening a behavior by providing a reward or removing an adverse stimulus after the behavior occurs.

Positive Reinforcer

A stimulus that, when presented after a behavior, increases the likelihood of that behavior being repeated.