Under the Rules and Interpretations of the AICPA Code

question 14

Multiple Choice

Under the rules and interpretations of the AICPA Code,

• A) a CPA can be a client advocate during an audit, but not while performing tax or management services.
• B) staff auditors should always defer to the judgment of their immediate supervisor.
• C) a conflict of interest is a relationship that might interfere with objectivity or integrity.
• D) even if a conflict of interest is disclosed to the member's client or employer, it is still considered a violation of the rules of conduct.

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Definitions:

Lying

The act of deliberately making a false statement with the intention of deceiving.

Disgusted

An intense feeling of aversion or repulsion, often in response to something considered unpleasant or offensive.

Expectations

The beliefs or forecasts about future events or behaviors, often influencing one’s action towards achieving a desired outcome.

Stress

A physical or emotional response to external or internal pressures, often leading to feelings of strain or tension.