A CPA Has Multiple Office Locations

question 34

Multiple Choice

A CPA has multiple office locations.In evaluating whether a CPA firm satisfies the independence rules with regard to an audit client,the concept of a "covered member" includes:

• A) An administrative assistant who assists the principal partner in charge of the audit
• B) A second audit partner who provides a concurring opinion on an audit and is located in a different office from the partner in charge of the audit
• C) An audit partner who works in a different office from the partner in charge of the audit and does not influence a particular audit
• D) An information systems partner who spent four hours on a consulting project for an audit client

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Definitions:

Conscious Evaluation

The deliberate and mindful assessment of ideas, options, or decisions based on criteria and judgment.

Experimentation

The systematic investigation into and study of materials and sources to establish facts and reach new conclusions.

Non-conformity

Behaviors or actions that do not comply with prevailing norms, expectations, or standards, often viewed in the context of individualism and innovation.

Social Approval

The positive recognition or endorsement from a social group or society, which can influence individuals' behavior and decisions.