"The Auditor Should Not Assume That Management Is Dishonest, but the Possibility

question 38

Multiple Choice

"The auditor should not assume that management is dishonest, but the possibility of dishonesty must be considered." This is an example of:

• A)unprofessional behavior.
• B)an attitude of professional skepticism.
• C)due diligence.
• D)a rule in the AICPA's Code of Professional Conduct.

Understand the concepts and differences between end-result ethics and duty ethics.

Comprehend the impact of misrepresentation tactics (by commission and omission) on negotiations.

Recognize the role and implications of ethical standards in negotiation settings.

Analyze the relationship between ethical reasoning and negotiation tactics.

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Definitions:

Egg Rolling

A traditional activity in which eggs are rolled on the ground, often associated with Easter celebrations.

Learning

Relatively permanent change in an animal’s behavior that results from practice and experience.

Behavior

Observable, coordinated responses to environmental stimuli.

Stimulus-Response

A concept in psychology and physiology describing how organisms respond to stimuli in their environment.