Topic:independence
  Content:
  考關于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,各種細節(jié)各種percentage
  一個是directfinancialinterest和indirectfinancialinterest
  對獨立性的影響
  考點解析:
  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.