Under the ethical standards of the profession, which of the following situations involving nondependent members of an auditor's family is most likely to impair the auditor's independence?
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1 ."We disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing financial statements." The foregoing passage most likely is from a (an):
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3 .Which of the following management roles would typically be acknowledged in a management representation letter?
A Management's knowledge of fraud is communicated to the audit committee. B Management's compensation is contingent upon operating results. C Management has the responsibility for the design of controls to detect fraud. D Management communicates its views on ethical behavior to its employees.
4 .我国事业单位全部业务采用收付实现制核算。（ ）
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7 .An auditor's independence is considered impaired if the auditor has:
A An immaterial, indirect financial interest in a client. B An automobile loan from a client bank, collateralized by the automobile. C A joint, closely-held business investment with the client that is material to the auditor's net worth. D A mortgage loan, executed with a financial institution clien...
8 .According to the ethical standards of the profession, which of the following acts is generally prohibited?
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9 .Rules issued under the Sarbanes-Oxley Act of 2002 restrict former members of an audit engagement team from accepting employment as a chief executive, chief financial or chief accounting officer, or controller of an audit client that files reports with the Securities and Exchange Commission. How many annual audit period(s) must be completed before such employment can be accepted?
A Two. B One. C Five. D Three.
10 .Which of the following statements is incorrect regarding the SEC's partner rotation rules?
A Other audit partners are subject to a two year time out period. B Small firms may be exempted from the partner rotation requirement. C The lead and concurring partners are subject to a five year time out period. D All audit partners must rotate off the audit engagement after five years.
