A CPA Firm Has Multiple Locations in Europe,Asia,and North America

question 20

Multiple Choice

A CPA firm has multiple locations in Europe,Asia,and North America.The principal partner overseeing the audit is located in Dallas,Texas.Are all partners who commute to offices in Dallas,Texas considered to be covered members?

• A) Yes, if they are audit partners
• B) Yes, even if they are not audit partners
• C) No, as long as they are not in a position to influence the audit
• D) No, as long as they are not in a position to supervise, manage, or evaluate the performance of any of the audit partners or audit team members who participated in the audit engagement

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Definitions:

Accommodation

In psychology, a cognitive process that adjusts mental schemes to incorporate new information; in eyesight, the process by which the eye's lens changes shape to focus on objects at various distances.

Mirror Neurons

A type of brain cell that fires both when an individual acts and when the individual observes the same action performed by another, playing a role in learning and empathy.

Activated

Made active or operational; also refers to the process of a molecule being converted into a reactive form.

Imitation

The act of copying or mimicking the behaviors, actions, or appearances of someone else.