The AICPA's Code of Professional Conduct States That a CPA

question 62

Multiple Choice

The AICPA's Code of Professional Conduct states that a CPA should maintain integrity and objectivity. The term "objectivity" in the Code refers to a CPA's ability to

• A) choose independently between alternate accounting principles and auditing standards.
• B) distinguish between accounting practices that are acceptable and those that are not.
• C) be unyielding in all matters dealing with auditing procedures.
• D) maintain an impartial attitude on matters that come under the CPA's review.

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Definitions:

Echoic Memory

A subtype of sensory memory that retains audio information, allowing individuals to recall sounds and words in a precise manner shortly after the sounds are heard.

Iconic Memory

A type of visual sensory memory that retains a perfect image of a visual stimulus for a brief period after it has disappeared.

Parallel Processing

The ability of the brain to simultaneously process incoming stimuli of differing quality, a critical aspect of perception and understanding of the environment.

Effortful Processing

A type of memory encoding that requires attention and conscious effort in order to maintain information in short-term memory or to encode it into long-term memory.