Which of the Following Attributes Most Clearly Differentiates a CPA

question 39

Multiple Choice

Which of the following attributes most clearly differentiates a CPA who audits management's financial statements as contrasted to management?

• A) Integrity.
• B) Competence.
• C) Independence.
• D) Keeping informed on current professional developments.

---

Definitions:

Fixed-Ratio Schedule

A reinforcement strategy in behavioral psychology where a response is rewarded only after a specified number of responses.

Continuous

Pertaining to an uninterrupted occurrence or operation over time.

Fixed-Interval

A schedule of reinforcement where the first response after a specified amount of time has elapsed is rewarded.

Fixed Mindset

The belief that one's abilities, intelligence, and talents are fixed traits and cannot be significantly developed or improved.