1. Which of the following is not one of the general steps and accountant should follow in order to avoid becoming a fiduciary unknowingly ?

A Obtaining an annual signed engagement letter specifically defining the scope of services to be provided including any caveats and disclaimers

B. Keeping professional relationships informal with clients that are social friends as well.

C. Being aware that making representations of expertise in promotional materials, whether printed or on a website, could result in a fiduciary duty based on higher standards d. Documenting information that demonstrates the client's knowledge and sophistication regarding the issues involved in the engagement.

1. Moral reasoning is

A The process an individual uses in trying to solve an ethical dilemma.

B. Not an important aspect of a person's daily life in trying to do the right' thing.

C. An outdated concept no longer applicable in today's busess environment.

D. Only applicable as far as the law is concerned.

1. Which of the following is not true, is not correct regarding moral reasoning

A Two of the more common theories regarding moral reasoning are Kohlberg's stages of moral development and Haidt's 'social-intuitionist' theory.

B Kohlberg's theory holds that moral reasoning, which is the basis for ethical behavior, has six identifiable stages, each of which is more adequate at responding to moral dilemma than the last

C Haidt's 'social-intuitionist theory postulates that moral judgment is based on automatic processes, moral intuitions, rather than on conscious reasoning.

D. Research from studies using the Defining Issues Test (DIT) shows that age is not related to moral reasoning.

1. An important principle that helps us understand the determinations of behavior is

A There is no reciprocal relationshrp between behavior, personality, and the environment.

B. People cannot substantially change their environment, neither perceptually nor literally.

C Past behavior is the best predictor of future behavior.

D People are not responsible for their behavior.