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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
  一個是direct financial interest 和 indirect financial interest
  對獨(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:出路出路,走出去了,總是會有路的。困難苦難,困在家里就是難。