高頓網(wǎng)校USCPA責(zé)任小編在此將美國(guó)CPA的考試重點(diǎn)解析如下，僅供參考！
　　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.
　　小編寄語(yǔ)：活在當(dāng)下，做每一天快樂(lè)的自己。

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