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.
写评论
