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　　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.
　　小編語(yǔ)錄：你想過清閑舒適有人陪伴的生活，而現(xiàn)在的你卻依舊迷茫孤獨(dú)，你若不努力，怎能離夢(mèng)想的生活越來越近呢？