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doc retention和几年换auditor
 
　　Independence 的判定
 
　　Independence, 各种细节各种percentage
 
　　一个是direct financial interest 和 indirect financial interest
 
　　对独立性的影响
 
　　考点解析：
 
　　Independence impairment:
 
　　covered member
 
　　immediate family
 
　　close relatives
 
　　key position
 
　　direct and indirect material financial interest
 
　　Sample Question
 
　　Carr, CPA, is a staff auditor participating in the audit engagement of Fort,
 
　　Inc. Which of the following circumstances impairs Carr’s independence?
 
　　a. During the period of the professional engagement, Fort gives Carr tickets to a football game worth $75.
 
　　b. Carr owns stock in a corporation that Fort’s 401(k) plan also invests in.
 
　　c. Carr’s friend, an employee of another local accounting firm, prepares Fort’s tax returns.
 
　　d. Carr’s sibling is director of internal audit at Fort.

 
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