The Independence Principle in the AICPA Code Applies To

question 23

Multiple Choice

The Independence Principle in the AICPA Code applies to:

• A) All accountants and auditors
• B) All CPAs regardless of professional services
• C) All CPAs who render attestation services
• D) All members of the audit committee

---

Definitions:

Nurse

A nurse is a professional trained to care for sick or injured individuals and to support health practitioners in various medical settings.

Goal

A specific, measurable, attainable, relevant, and time-bound objective that individuals or organizations aim to achieve.

Process

Process refers to a series of actions or steps taken to achieve a particular end, often related to procedures and methodologies in various disciplines.

Moral Hazard Insurance

Situations in insurance where the existence of insurance coverage can lead to riskier behavior by the insured, as the consequences of that behavior are partially absorbed by the insurer.