Regarding Proper Ethical Guidelines, Which (If Any) of the Following

question 127

Multiple Choice

Regarding proper ethical guidelines, which (if any) of the following is correct?

• A) The use of client estimates in preparing a return may be acceptable.
• B) Under no circumstances should a question on a tax return be left unanswered.
• C) If a client has made a mistake in a prior year's return and refuses to correct it, you should withdraw from the engagement.
• D) If the exact amount of a deduction is not certain (e.g., around mid-$600s), it should be recorded as an odd amount (i.e., $649) so as to increase the appearance of greater certainty.
• E) None of these.

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Definitions:

Reflexive Abstraction

A cognitive process described by Piaget, involving reflection on and restructuring of knowledge gained from direct experience.

Internal Accommodation

The process by which cognitive structures are adjusted to incorporate new information.

Mirrored Reflection

The process of closely examining one's own thoughts, feelings, or actions, as if reflecting them in a mirror.

Unique Assimilation

The process of integrating new information into existing cognitive schemas in a way that is special to the individual.