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:

Modeling Approach

A method or strategy used in various fields such as psychology, education, and computer science to represent, analyze, or predict complex real-world systems or behaviors.

Self-efficacy

A person's belief in their own competence and ability to accomplish tasks and achieve goals.

Internal Neurosis

Disorders involving emotional distress and thought patterns without a clear organic cause, often resulting in anxiety, depression, or obsessive behaviors.

Bobo Doll Experiments

A series of psychological experiments that demonstrated how children can learn aggressive behaviors through observation.