Applying utilitarianism as a concept in addressing ethical situations requires the auditor to perform all of the following except:

a. Identify the potential stakeholders that will be affected by the alternative out- comes.

b. Determine the effect of the potential alternative courses of action on the af- fected parties.

c. Choose the alternative that provides either the greatest good for the greatest number or the lowest cost (from a societal view) for the greatest number.

d. Examine the potential outcomes to see whether the results are inconsistent with the rights or justice theories.