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docretention和幾年換auditor
　　Independence的判定
　　Independence,各種細(xì)節(jié)各種percentage
　　一個(gè)是directfinancialinterest和indirectfinancialinterest
　　對(duì)獨(dú)立性的影響
　　考點(diǎn)解析：
　　Independenceimpairment:
　　coveredmember
　　immediatefamily
　　closerelatives
　　keyposition
　　directandindirectmaterialfinancialinterest
　　SampleQuestion
　　Carr,CPA,isastaffauditorparticipatingintheauditengagementofFort,
　　Inc.WhichofthefollowingcircumstancesimpairsCarr’sindependence?
　　a.Duringtheperiodoftheprofessionalengagement,FortgivesCarrticketstoafootballgameworth$75.
　　b.CarrownsstockinacorporationthatFort’s401(k)planalsoinvestsin.
　　c.Carr’sfriend,anemployeeofanotherlocalaccountingfirm,preparesFort’staxreturns.
　　d.Carr’ssiblingisdirectorofinternalauditatFort.