Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 196

A public accounting firm's independence is not impaired when members of the audit engagement team does which of the following for a public company audit client?
A) Prepares special purchase orders for active plutonium in secure national defense installations.
B) Completes operational internal audit assignments under the directions of the client's director of internal auditing.
C) Prepares outsourced internal audit work on the client's financial accounting control monitoring.
D) Prepares actuarial assumptions used by the client's actuaries for life insurance actuarial liability determination.
E) All of the above would impair the public accounting firm's independence.