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提问人:网友liuhuayu 发布时间:2022-01-06
[主观题]

Auditors are periodically punished for holding an investment in a client. This violates which ethical rule?

A、Integrity

B、Independence

C、Non compliance with GAAP

D、Confidentiality

简答题官方参考答案 (由简答题聘请的专业题库老师提供的解答)
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更多“Auditors are periodically punished for holding an investment in a client. This violates which ethica…”相关的问题
第1题
Which of the following is not a broad category of threat to auditor independence?

A、Familiarity

B、Safeguards implemented by the client

C、Financial self interest

D、Undue Influence

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第2题
A small CPA firm provides audit services to a large local company. Almost eighty percent of the CPA firm's revenues come from this client. Which statement is most likely to be true?

A、Appearance of independence may be lacking

B、The small CPA firm does not have the proficiency to perform a larger audit

C、The situation is satisfactory if the auditor exercises due skeptical negative assurance care in the audit

D、The auditor should provide an "emphasis of a matter paragraph" to his/her audit report adequately disclosing this information and then it may issue an unqualified opinion.

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第3题
Which of the following forms of advertising would most likely be considered not a violation of the Professional Code?

A、Advertising including the types of services offered and the standard fees for the services.

B、Advertising including the experience of the firm's professional staff.

C、Advertising including an indication that the firm has a close relationship with several tax court judges.

D、Advertising including the percentage of the firm's staff that have CPA certificates.

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第4题
Which of the following acts by a CPA would most likely be considered not a violation of the AICPA Code of Professional Conduct?

A、Assisting a client in preparing a financial forecast

B、Forming a professional corporation to practice as a CPA

C、Accepting a fee in a tax matter relating to an administrative proceeding

D、A "covered member" owns an immaterial amount of stock in an audit client.

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第5题
A CPA may receive a commission for recommending a particular computer system to an audit client.
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第6题
An immaterial loan from the CPA to an officer of a client impairs the independence of the CPA.
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第7题
If the independence of individual CPA is impaird, the CPA firm's independence will also be impaired.
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第8题
The CPA should keep the secrets of client. we call that in Professional Code is ( ).
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第9题
Under which common law approach are auditors most likely to be held liable for ordinary negligence to a "reasonably foreseeable" third party?

A、Due Diligence Approach

B、Ultramares Approach

C、Restatement of Torts Approach

D、Rosenblum Approach.

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