A cpa, while performing an audit, strives to achieve independence in appearance in order to

The agency/organization that governs Independence rules for the audit of public companies

A CPA, while performing an audit, strives to achieve independence in appearance in order to…

maintain public confidence in the profession

Solicitation of CPA Exam Questions;Failure to file a personal tax return on a timely basis;

Discrimination or harassment of employees are examples of what?

What non audit service can a firm provide that is not prohibited by SOX

What circumstances can a CPA firm disclose confidential client information without client consent

• PCAOB Inspection
• Disciplinary body created under state statute
• Federal court that has issued a subpoena

A CPA firm should establish a system of quality controls, to achieve this goal what procedures most likely would be put into place

Reviewing engagement audit documentation and reports

In order to maintain independence, and audit partner on the engagement must rotate off from the client how often?

What are the minimum standards set forth for the audit profession?

Rules of Conduct of the Code of Professional Conduct

Principles of Professional Conduct are stated at what level?

A direct financial interest of an auditor in a client that is immaterial impairs independence (T/F)

Why does a CPA performing an audit strive to achieve independence in appearance?

To maintain public confidence in the profession

A basic objective of a CPA firm is to provide professional services that conform to professional standards. Reasonable assurance of achieving this basic objective is provided through what?

A system of quality control

What authoritative body ordinarily has the authority to suspend or revoke a CPA’s license?

State Board of Accountancy