A Professional Accountant Is Auditing Client a and Providing Consulting

question 6

Multiple Choice

A professional accountant is auditing client A and providing consulting services to client B. Both clients are in the same industry. If the professional accountant uses specific information from client A's audit to prepare a business plan for client B, he will be violating the following fundamental principle.

• A)Integrity
• B)Objectivity
• C)Professional due care
• D)Confidentiality
• E)All of the above

---

Definitions:

Desensitization

A process in psychology used to reduce phobic or negative reactions to stimuli by gradually exposing the individual to the stimuli in a controlled manner.

Aversive Conditioning

A method of behavior modification that involves using unpleasant stimuli to discourage undesirable behaviors.

Negative Transference

A psychological phenomenon where an individual projects feelings of negativity or hostility from past relationships onto a new person, often a therapist.

Behavioral Contracting

A therapy technique involving a written agreement between a therapist and a client outlining behavior change expectations and rewards.