A member shall not commit an act discreditable to the profession.
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5 .Which of the following is not a broad category of threat to auditor independence?
A Familiarity. B Safeguards implemented by the client. C Financial self interest. D Undue Influence.
7 .A CPA retains client records after the client has demanded those records, especially in a situation where the client has not paid the CPA's audit fee.
A Removing Client Files or Proprietary Information From a Firm B Use of Confidential Information From Nonclient Sources C Records Requests D Fees and Other Types of Remuneration
8 .A CPA fails to follow standards and/or procedures in auditing governmental agencies unless the CPA discloses in the report the fact that such standards were not followed and reasons thereof
A Negligence in the Preparation of Financial Statements or Records B Discrimination and Harassment in Employment Practices. C Governmental Bodies, Commissions, or Other Regulatory Agencies D Failure to File a Tax Return or Pay a Tax Liability
9 .A CPA's retention of client records as a means of enforcing payment of an audit fee is:
A Considered acceptable by the AICPA Code of Professional Conduct. B Ill advised since it would impair the CPA's independence with respect to the client. C Considered discreditable to the profession. D A violation of generally accepted auditing standards.
10 .Discrimination by a CPA on the basis of race, color, sex, age, or national origin in hiring, promotion, salary, or other employment practices constitutes an act discreditable to the profession
A Discrimination and Harassment in Employment Practices. B False, Misleading, or Deceptive Acts in Promoting or Marketing Professional Services. C Use of the CPA Credential D Records Requests
