Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 36

A violation of the profession's ethical standards is least likely to occur when a CPA
A) Purchases another CPA's accounting practice and bases the price on a percentage of the fees accruing from entities over a three-year period.
B) Receives a percentage of the amounts invested by the CPA's audit entities in a tax shelter with the entities' knowledge and approval.
C) Has a public accounting practice and is president and sole stockholder of a corporation that engages in data processing services for the public. The CPA often refers his attest entities to the data processing company.
D) Forms an association-not a legally binding partnership-with two other sole practitioners and calls the association Adams, Betts Associates.