Topic:independence
  Content:
  考关于issuer的貌似少于5题,而且是不用思考题,如几年的docretention和几年换auditor
  Independence的判定
  Independence,各种细节各种percentage
  一个是directfinancialinterest和indirectfinancialinterest
  对独立性的影响
  考点解析:
  Independenceimpairment:
  coveredmember
  immediatefamily
  closerelatives
  keyposition
  directandindirectmaterialfinancialinterest
  SampleQuestion
  Carr,CPA,isastaffauditorparticipatingintheauditengagementofFort,
  Inc.WhichofthefollowingcircumstancesimpairsCarr’sindependence?
  a.Duringtheperiodoftheprofessionalengagement,FortgivesCarrticketstoafootballgameworth$75.
  b.CarrownsstockinacorporationthatFort’s401(k)planalsoinvestsin.
  c.Carr’sfriend,anemployeeofanotherlocalaccountingfirm,preparesFort’staxreturns.
  d.Carr’ssiblingisdirectorofinternalauditatFort.
  高顿网校温馨提醒
  2015年USCPA考试进行改革,难度提升?没关系,高顿网校USCPA题库为你解忧,每题都附有详细的答案和解析,每天加强训练,通过考试指日可待!点此进入高顿网校USCPA免费题库>>>
  美国注册会计师精彩推荐:        USCPA招生专题
        2015年USCPA考试常见问题解析

展开全文