Professional judgment in accounting includes each of the following attributes except for:
A)Exercising due care in carrying out one's professional responsibilities
B)Maintaining one's objectivity in decision making
C)Maintaining one's integrity in decision making
D)Acting in accordance with the moral point of view

Question

Quizplus · Accepted Answer

Acting in accordance with the moral point of view is actually an attribute of professional judgment in accounting. Therefore, the attribute that is not included in professional judgment in accounting is not D, but instead is something else that is not listed.

Professional Judgment in Accounting Includes Each of the Following Attributes