If a CPA Prepares a Few Sales Invoices on Behalf

question 19

Multiple Choice

If a CPA prepares a few sales invoices on behalf of an audit client without charge because the client does not want to have to pay overtime to the workers who normally perform this task,the CPA's independence is:

• A) Impaired due to the management participation threat
• B) Impaired due to the self-review threat
• C) Impaired due to the self-interest threat
• D) Not impaired because the threat, if any, is immaterial

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Definitions:

Limited Search

The process of looking for information or solutions with restrictions, often due to time, resources, or access limitations.

Bounded Rationality Model

A model that suggests that individuals make decisions based on a limited amount of information and through a simplification of complex problems, constrained by their cognitive limitations.

Equitable Outcome

A result or conclusion of a process that is deemed fair and just, ensuring equal treatment and opportunities for all involved parties.

Alternatives

Different options or strategies available for achieving a desired outcome or solving a problem.