After a CPA Has Served as the Lead Partner on an Audit

question 1

Multiple Choice

After a CPA has served as the lead partner on an audit client for five years,that audit partner may:

• A) Resume providing audit services to that client after a gap in service of one year
• B) Resume providing audit services to that client after a gap in service of five years
• C) Become the concurring partner, and later return to become the lead audit partner after a gap in service as the lead audit partner of one year
• D) Become the concurring partner, but never again serve as the lead audit partner

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Definitions:

Cognitive Dissonance

A psychological state of discomfort arising from holding two or more conflicting beliefs, values, or attitudes, leading to behavior change or attitude adjustment.

Consistency

is the tendency to maintain a uniform behavior, attitude, or belief over time.

Cognitions

Mental processes involved in gaining knowledge and comprehension, including thinking, knowing, remembering, judging, and problem-solving.

Motivated

Having a desire or willingness to achieve something, often accompanied by enthusiasm.