A CPA, While Performing an Audit, Strives to Achieve Independence

question 68

Multiple Choice

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

• A) Reduce risk and liability.
• B) Comply with the generally accepted standards of fieldwork.
• C) Become independent in fact.
• D) Maintain public confidence in the profession.

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Definitions:

Offset

The distance by which a geological feature, such as a fault or layer, is displaced due to tectonic movements.

Termination

The well-defined, commonly sharp end of a crystal.

Horizontal Shear Stresses

Stress on rock formations or materials that occurs parallel to the earth's surface, often leading to deformation or displacement.

Strike-Slip Faults

A type of fault where rock strata are displaced mainly horizontally along the fault plane.