If a public accounting firm says it always follows the rule that requires adherence to FASB pronouncements

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If a public accounting firm says it always follows the rule that requires adherence to FASB pronouncements in order to give a standard unmodified auditors’ report, it is following a philosophy characterized by

a. The imperative principle.

b. The utilitarian principle.

c. Virtue ethics.

d. Reliance on members’ collective conscience.


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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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