USCPA考點(diǎn)每日解析（英文版）

　　以下是高頓網(wǎng)校小編給您推薦的今日試題解析：
　　Topic： independence
　　Content：
　　考關(guān)于issuer的貌似少于5題，而且是不用思考題，如幾年的doc retention和幾年換auditor
　　Independence 的判定
　　Independence, 各種細(xì)節(jié)各種percentage
　　一個(gè)是direct financial interest 和 indirect financial interest
　　對(duì)獨(dú)立性的影響
　　考點(diǎn)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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高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年USCPA 考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2013年USCPA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對(duì)性地講解、訓(xùn)練、答疑、?？迹瑢?duì)學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
 
　　報(bào)考指南：2014年USCPA報(bào)考指南 
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