Auditing and Assurance Services 1st Edition by Iris Stuart

تمرين 25

The appearance of independence of a CPA, or that CPA's firm, is most likely to be impaired if the CPA
a. Provides appraisal, valuation, or actuarial services for an attest client.
b. Joins a trade association which is an attest client, and serves in a nonmanagement capacity.
c. Accepts a token gift from an attest client.
d. Serves as an executor and trustee of the estate of an individual who owned the majority of the stock of a closely held client corporation.