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