Final answer:
Rick is using ethical judgment, which falls under professional judgment in the context of auditing. He considers the impact of his decisions on fairness and avoids providing an unfair advantage to any party, thereby showing professional and ethical care in his work.
Step-by-step explanation:
When Rick, an independent CPA, primarily focuses on whether his decision might yield unfair advantages for some at the expense of others, he is using ethical judgment. This concept pertains to the process of making decisions that consider the fairness and impact of actions on various parties involved. In the context of auditing and ethics, this could imply that Rick is weighing the consequences of his decision on different stakeholders and ensuring that his actions do not unfairly benefit one party over another.
Ethical judgment is influenced by several principles and theories, such as the theory of normative ethical relativism which argues against universal moral principles, and the ideas of philosophers like Kant who posit moral laws such as the categorical imperative. Rossonian pluralism or Sir William David Ross's theory, for example, argues for multiple prima facie duties which must be weighed in context to determine the right action. Care ethics would emphasize the relationships and subjective factors involved in Rick's situation.
Given the context, the answer to the student's question is therefore c) Professional judgment, as it involves the application of ethical principles and personal values in professional contexts to arrive at a decision that is both legally and morally sound, without providing unfair expense to any party.