When the Accountant Performs an Audit That Involves a Public

question 11

Multiple Choice

When the accountant performs an audit that involves a public client outside the U.S.that reports to the SEC in the U.S.

• A)he follows the guidelines of the profession listed in Statements on Auditing Standards
• B)he follows the guidelines of the profession issued by the Public Companies Accounting and Oversight Board
• C)he follows the guidelines of the profession listed in Statements on Standards for Accounting and Review Services
• D)he follows the guidelines of the profession listed in Statements on Standards for Attestation Engagements

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Definitions:

Behaviorism

A theory of learning based on the idea that all behaviors are acquired through conditioning, emphasizing observable behaviors over internal phenomena like thoughts and feelings.

Psychoanalysis

A therapeutic approach developed by Sigmund Freud that aims to explore the unconscious mind to resolve repressed conflicts and psychological problems.

Sensorimotor Stage

The first of the four stages of cognitive development in Piaget's theory, spanning from birth to about 2 years of age, where infants learn through interacting with the world using their senses and motor skills.

Erikson's Eight Ages

A theory of psychological development proposed by Erik Erikson, comprising eight sequential stages across the lifespan, each characterized by a central conflict.