Jane Finds a Material Misstatement While Auditing a Client's Accounts

Jane finds a material misstatement while auditing a client's accounts receivables. Her senior tells her to ignore the misstatement so that the client does not get upset. Jane wants to be viewed as a team player in order to advance in the firm so Jane follows her senior's instructions and ignores the misstatement. Which ethical theory did Jane use to make her decision?

A) Egoism
B) Justice
C) Virtue ethics
D) Utilitarianism