When the CPA Is Not Independent with Respect to a Client,the

question 48

Multiple Choice

When the CPA is not independent with respect to a client,the CPA must

• A)not accept an attestation engagement.
• B)include a separate paragraph in the audit report stating the lack of independence.
• C)provide a review report.
• D)report the non-compliance with the AICPA.

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Definitions:

Helper Class

A class that provides additional functionality or utility methods, designed to assist in the operations of another class or classes.

Interface

In programming, a contract or a set of methods that a class can implement to agree to behave in a certain way.

Extends

A keyword in Java and other programming languages used to inherit properties and methods from one class to another.

Implements

A keyword in many programming languages used to specify that a class is going to use the interface(s) declared methods.