If a Public Accounting Firm Says It Always Follows the Rule

Multiple Choice

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

A) The imperative principle in moral philosophy.
B) The utilitarian principle in moral philosophy.
C) The generalization principle in moral philosophy.
D) Reliance on members' collective conscience.