It Becomes Obvious That a Member of a CPA Firm

question 83

Multiple Choice

It becomes obvious that a member of a CPA firm has developed a close relationship with an attest client. This is an example of which type of threat to compliance with which of the rules under the AICPA's Code of Professional Conduct?

• A) management participation
• B) familiarity
• C) self-review
• D) undue influence

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Definitions:

Organizational Life

Refers to the collective social, cultural, and workplace dynamics within an organization.

Organization's Culture

The set of shared values, norms, beliefs, and practices that characterizes an organization, influencing how employees behave and interact.

Dominant Culture

The prevailing cultural norms, values, and practices that are accepted and followed by the majority within a society or organization.

Deculturation Process

The process of losing or diminishing one's native culture, usually as a result of contact with another culture or forced assimilation.