The Six Principles of Professional Conduct Under the AICPA Code

question 7

Multiple Choice

The six principles of professional conduct under the AICPA Code include:

• A)responsibilities
• B)public interest
• C)integrity
• D)All of these are correct

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Definitions:

Procedural Memory

A memory system thought to contain information concerning actions and sequences of actions (e.g., one’s knowledge of how to ride a bicycle or swing a golf club).

Production Rules

A hypothesized mental representation of procedural memory that specifies a goal to be achieved, one or more conditions that must be true in order for the rule to be applied, and one or more actions that result from the application of the rule.

Typicality Effect

The phenomenon whereby experimental participants are faster to respond to typical instances of a concept (e.g., robin for the concept “bird”) than to atypical instances (e.g., penguin for the concept “bird”).

Cognitive Economy

A principle of hierarchical semantic networks such that properties and facts about a node are stored at the highest level possible. For example, the fact “is alive” would be stored with the node for “animal” rather than stored with each node under animal such as “dog” and “cat.”