Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 2

Rick, an independent CPA, must make an ethical judgment related to the audit of an entity. If he primarily focuses on whether his decision might yield unfair advantages for some at the expense of others, he is using
A) A utilitarian perspective.
B) A rights-based approach.
C) A justice-based perspective.
D) Rule-based AICPA guidelines.