To Avoid Violating Independence When Engaged in Nonattest Services for an Audit

question 37

Multiple Choice

To avoid violating independence when engaged in nonattest services for an audit client, a CPA must:

• A) Make all management decisions and perform all management decisions
• B) Evaluate the adequacy and results of the services performed
• C) Avoid being biased when providing nonattest services for the audit client
• D) Avoid being pressured by the client when providing nonattest services for the audit client

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Definitions:

Environmentally Conscious

Being aware of the environmental impact of one's actions and making decisions that aim to reduce negative effects on the planet.

Employee Empowerment

A management practice of giving employees the autonomy, resources, and skills to make decisions and contribute to company goals.

Technical Skills

Specific knowledge or abilities required for a particular job or activity, often relating to competence in a certain craft or technology.

Cognitive Skills

The mental capabilities involved in learning, thinking, problem-solving, and decision-making.