What Ethical Rules Are Violated When a CPA Auditing a Client

question 51

Multiple Choice

What ethical rules are violated when a CPA auditing a client provides inside information about the client to a friend?

• A) Independence and objectivity
• B) Objectivity and due care
• C) Due care and confidentiality
• D) Confidentiality and integrity

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Definitions:

Recall

The mental process of retrieving information from the past.

Primacy Effect

The tendency to remember information at the beginning of a list better than information in the middle or at the end.

Recency Effect

A cognitive bias that inclines individuals to remember and give greater importance to the most recent information or experiences.

Memory Trace

A theoretical concept suggesting that memories are stored in the brain as physical or chemical changes.