Which of the Following Is the Best Statement of the General

question 7

Multiple Choice

Which of the following is the best statement of the general standard of performance owed by an accountant in his or her professional work?

• A) To do the job correctly and discover all irregularities.
• B) To follow generally accepted accounting principles (GAAP) and generally accepted auditing standards (GAAS).
• C) To act as a professional and not commit fraud.
• D) To exercise the skill and care of the ordinarily prudent accountant in the same circumstances.

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Definitions:

Unconditional Positive Regard

An empathetic and non-judgmental attitude that values others without regard to their behavior.

Self-centered Outlook

A perspective characterized by excessive focus on oneself and one's own needs, often at the expense of considering others'.

Accurate Perception

The ability to interpret sensory information correctly, leading to a true understanding of the external environment.

Humor

involves the faculty of perceiving what is amusing or comedic, often leading to amusement and laughter.