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
A、Integrity
B、Independence
C、Non compliance with GAAP
D、Confidentiality
A、Familiarity
B、Safeguards implemented by the client
C、Financial self interest
D、Undue Influence
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.
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.
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.
A、Due Diligence Approach
B、Ultramares Approach
C、Restatement of Torts Approach
D、Rosenblum Approach.
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