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In: Business and Management

Submitted By gummybean98
Words 739
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1. According to the AICPA Code of Professional Conduct, which of the following actions by a CPA must likely involve an act discreditable to the profession?
A. Retaining client records after the client demands their return
B. Auditing financial statements according to governmental standards despite the client’s preferences
C. Accepting a commission from a nonattest function client
D. Refusing to provide the client with copies of the CPA’s work papers

A client想要要回去的时候 应当归还

2. In which of the following situations is there a violation of client confidentiality under the AICPA Code of Professional Conduct?
A. A member uses a records retention agency to store clients’ records that contain confidential client information
B. A member discloses confidential client information to a professional liability insurance carrier after learning of a potential claim against the member
C. A member discloses confidential client information to court in connection with arbitration proceedings relating to the client
D. A member whose practice is primary bankruptcy discloses a client’s name

A 怎么保存资料 B 已知可能有的lawsuit出现 C 法院要求出示

3. Which of the following acts by a CPA is a violation of professional standards regarding the confidentiality of client information?
A. Faxing a tax return to a loan officer at the request of the client
B. Allowing a review of professional practice without client authorization
C. Releasing financial information to a local bank with the approval of the client’s mail clerk
D. Responding to an enforceable subpoena

B peer review C mail clerk是没有什么权利的职员 auditor不能依赖他所说的

4. Under the ethical standards of the profession, which of the following business relationships would generally not impair an auditor’s independence?
A. Advisor to a client’s board of trustees
B. Promoter of a client’s securities
C. Member of a client’s board of…...

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