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7 Cards in this Set
- Front
- Back
In determining independence whether an individual has a managerial position in the firm depends on __________ (3)
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1. the individual's responsibilities
2. how the position is held out to clients 3. how the position is held out to third parties |
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Providing ________ services does not have an effect on independence if the client is not an audit client
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Advisory
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Independence standards apply to all _______ and _______ engagements.
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Audit and Attestation (examination)
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The standards of the profession provide that an accountant may be req. to _________ in order to carry out the job in a competent fashion.
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consult with an expert
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The CPA may not associate his name with the ________ to nonclients
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direct mailers
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_______, ________ and ________ all fall with in the broad category of 'consulting services'.
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Advisory, implementation and product services
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The accountant is always permitted to disclose confidential client information if ________
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the client gives consent
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