Final answer:
Rick is using a justice-based perspective, which focuses on fairness and equitable treatment in ethical judgments, as opposed to utilitarian, right-based, or rule-based AICPA guidelines.
Step-by-step explanation:
If Rick, an independent CPA, is focusing on whether his decision in the audit might yield unfair advantages for some at the expense of others, he is using a justice-based perspective. This approach often involves considering the fairness of an action and its impact on a group or society. A utilitarian approach would involve assessing whether the decision maximises overall happiness or provides the greatest good for the greatest number of people. A right-based approach would focus on the rights of individuals and whether the action respects those rights, while rule-based AICPA guidelines would be specific rules and regulations set out by the professional body for CPAs that dictate the conduct of audits and other professional duties.
In applied ethics, a justice-based perspective aligns with theories focused on fairness and equitable treatment. For example, John Rawls' theory of justice as fairness, which involves principles that individuals would agree upon from an original position of equality, could be seen as part of a justice-based framework. Additionally, considering ethical issues from this perspective resonates with deontological approaches, which are more about duties and rules rather than the consequences of actions.