Final answer:
Rick is using care ethics when making an ethical judgement related to the audit, focusing on fairness and the impact on different stakeholders.
Step-by-step explanation:
When an independent CPA like Rick is making an ethical judgement related to an audit, and he primarily focuses on whether his decision might yield unfair advantages for some at the expense of others, he is using the care ethics approach. Care ethics emphasizes the importance of subjective factors, specifics of concrete situations, and the relationships of individuals. In this case, Rick is considering the potential impact of his decision on different stakeholders and ensuring fairness in the outcome.