Competence as a Certified Public Accountant Includes All of the Following

question 33

Multiple Choice

Competence as a certified public accountant includes all of the following except:

• A)Having the technical qualifications to perform an engagement.
• B)Possessing the ability to supervise and to evaluate the quality of staff work.
• C)Guaranteeing the accuracy of the work performed.
• D)Consulting others if additional technical information is needed.

---

Definitions:

Freezing Response

A behavioral reaction to a threatening stimulus characterized by immobility and the cessation of all movement, considered a survival mechanism.

Conditioned Emotional Response

The ability of a conditioned stimulus (CS) to elicit emotional reactions as a result of the association of the CS with a painful event.

Hyperactivity

A condition characterized by abnormal levels of activity, impulsivity, and difficulty maintaining attention, often associated with Attention Deficit Hyperactivity Disorder (ADHD).

Wagner's SOP Model

A theory in psychology that describes the structure of memory and learning processes, highlighting the importance of stimulus and response relationships.