Which of the Following Statements Best Defines the Adverse Interest

question 49

Multiple Choice

Which of the following statements best defines the adverse interest threat as per AICPA's Guide for Complying with Rules 102-505 (2008) ?

• A) the threat that a member will not appropriately evaluate the results of a service performed by the member or by an individual in the member's firm as part of providing another service
• B) the threat that a member will promote a client or employer's position to the point that his or her objectivity is compromised
• C) the threat that a member will not be objective because his or her interests are in opposition to those of a client or employer
• D) the threat that, because of a long or close relationship with a client or employer, a member will become too sympathetic to that entity's interests or too accepting of its work

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Definitions:

Self-awareness

Self-recognition pertaining to one’s character, affectivity, catalysts for behavior, and aims.

Deindividuation

A mental condition marked by a decrease in self-awareness and a weakened sense of social identity, frequently resulting in unrestrained and occasionally antisocial actions.

Cathartic Opportunities

Situations or activities that allow for the release of strong or repressed emotions.

Hostile Masculinity

A personality configuration characterized by hostility towards women, an inclination towards aggression, and a desire to dominate or control women.