For each of the situations$$ listed, identify which of three principles$($integrity$,$ objectivity and$$ independence, or due$$ care$)$ from the AICPA Code of Professional Conduct is violated. Assume all persons listed in the situations are members of the AICPA.$($Note: Refer to the AICPA Code of Professional$$ Conduct.$)$

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Part $1$

Principle from the AICPA Code of Professional Conduct that is violated

a$.$

Dominick is an audit manager at a local auditing firm. The firm wants to outsource its payroll function. Dominick strongly urges his firm to select the ABC Payroll$$ Company, but does not disclose that his son is a$$ co$-$owner of the company.

b$.$

$$Currently$,$ NorthernWay Airlines uses the$$ straight$-$line method of depreciation to depreciate its airplanes.$$ Julie's boss would like to see if switching to the$$ units$-$of$-$production method would be a tax savings strategy for the company. Julie does not remember how to calculate depreciation using the$$ units$-$of$-$production method, so she makes up numbers to show her boss based on what she thinks might be right.

c$.$

In order to increase the tax benefits to her$$ company, Tamika categorizes the survey fees and grading and clearing expenditures associated with getting a plot of land ready for building as land improvements instead of including those expenditures in the cost of the land.

d$.$

Samuel is aware that his company will receive tax benefits for recording depreciation expense. He depreciates a new asset using the$$ double$-$declining$-$balance method in the first year. In the second$$ year, he switches to the$$ units$-$of$-$production method, but does not account for the depreciation he already expensed last year. As a$$ result, the company will recognize a higher amount of depreciation expense on its tax return in the second year than if Samuel would have done the depreciation calculation correctly.