For each of the situations listed, identify which of three principles (integrity, objectivity and independence, or due care) from the AICPA Code of Professional Conduct that is violated. Assume all persons listed in the situations are members of the AICPA. (Note: Refer to the AICPA Code of Professional Conduct contained on pages 29-30 in Chapter 1 for descriptions of the principles.)
a. Michael is in charge of entering accounts receivable journal entries. Michael is notorious for transposing the numbers in his journal entries so his supervisor requires him to review his work at the end of each day. Michael is annoyed by this policy and leaves work without reviewing his journal entries.
b. Sara sets up a fake supplier account and then creates false invoices and bills her company for work done by this fictitious supplier. Once the check is cut for the fake supplier, Sara deposits it in her own bank account.
c. Shawna recently received a promotion and is required to do more complex journal entries than in her previous position. Since Shawna is embarrassed that she does not know how to do the journal entries, she does not attend a training session at her company. She figures that she can figure it out on her own; after all, the company promoted her.
d. Corbin, the managing partner of a CPA firm, received two tickets to the upcoming Alabama versus LSU football game from an accounting software vendor. The CPA firm is currently conducting an audit of that accounting software vendor. These football tickets sell for over $500 each.