The Undue Influence Threat Exists When

question 33

Multiple Choice

The undue influence threat exists when:

• A) A client threatens to terminate a CPA firm during the course of performing an audit of the client's books
• B) An auditor provides a 10% fee reduction to a client who complained about the auditor's staff being inadequately trained
• C) An auditor pays the entire restaurant bill for a client business lunch at which interpersonal conflicts between one audit staff member and a client employee were addressed
• D) An auditor sends an exceedingly generous gift to the CEO of a client to celebrate her fifth-year anniversary as the CEO

---

Definitions:

Self-observation Data

Information collected through individual self-monitoring or self-reporting of behaviors, thoughts, or emotions.

Organizational Behaviour Modification

The application of learning principles to influence and improve behaviors within an organization in order to achieve desired outcomes.

Task Performance

The execution or accomplishment of a specific work-related task or activity.

Social Cognitive Theory

A concept in psychology suggesting that individuals can learn new behaviors by watching and copying what others do.