To prevent subordination of judgment, a CPA should evaluate threats to:

Question

Quizplus · Accepted Answer

Objectivity and Integrity are the two key factors that need to be evaluated to prevent subordination of judgment. Objectivity refers to the ability of a CPA to make unbiased and impartial judgments without being influenced by personal interests or external factors. Integrity refers to the adherence to ethical principles and values, and a commitment to acting in the best interests of the client. A lack of objectivity or integrity can lead to subordination of judgment, where the CPA's professional judgment is compromised, resulting in biased or inaccurate reporting. While independence and due care are important factors, they do not necessarily relate directly to subordination of judgment.

To Prevent Subordination of Judgment, a CPA Should Evaluate Threats