Interpretations of the AICPA Code of Professional Conduct are dominated by the concept of

Question

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Independence is a fundamental concept in the AICPA Code of Professional Conduct, as it is necessary for the auditor to be impartial and unbiased when providing assurance services. The code provides extensive guidance on independence requirements and threats to independence. Compliance with standards, accounting, and acts discreditable to the profession are also important concepts but are not as prominent as independence.

Interpretations of the AICPA Code of Professional Conduct Are Dominated