The underlying reason for a code of

单选题 The underlying reason for a code of professional conduct for any profession is:

A、 the need for public confidence in the quality of service of the profession.

B、 that it provides a safeguard to keep unscrupulous people out.

C、 that it is required by federal legislation.

D、 that it allows licensing agencies to have a yardstick to measure deficient behavior.

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单选题
In some situations, the interpretations of the Rules of Conduct permit former partners to have relationships with a client of the firm without affecting the firm’s independence. Which of the following situations would not cause a loss of independence?

A、 The former partner invests in a current client of the firm and receives retirement benefits from the CPA firm, which are dependent upon the firm’s financial performance.

B、 The former partner uses the CPA firm’s office space and has significant influence over a client.

C、 The former partner severs relations with the firm and accepts employment with the firm’s client after having been retired for 18 months.

D、 The former partner is held out as an associate of the firm and takes part in the firm’s business activities.

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单选题 “Independence” in auditing means:

A、 remaining aloof from a client.

B、 not being financially dependent on a client.

C、 taking an unbiased and objective viewpoint.

D、 being an advocate for a client.

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单选题 Society has attached a special meaning to the term “professional.” A professional is:

A、 someone who has passed a qualifying exam to enter the job market.

B、 a person who is expected to conduct himself or herself at a higher level than the requirements of society’s laws or regulations.

C、 any person who receives pay for the services performed.

D、 someone who has both an education in the trade and on-the-job experience received under an experienced supervisor.

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单选题
Interpretations of Rule 101 prohibit covered members from owning any stock or other direct investment in audit clients. Covered members include all but which of the following?

A、 All partners in an office that has no responsibility for the engagement.

B、 The firm and its employee benefit plans.

C、 Individuals on the attest engagement.

D、 All of the above describe covered members.

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单选题 For which of the following professional services must CPAs be independent?

A、 Management advisory services.

B、 Audits of financial statements.

C、 Preparation of tax returns.

D、 All three of the above.

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单选题 When CPAs are able to maintain their actual independence, it is referred to as independence in:

A、 conduct.

B、 appearance.

C、 fact.

D、 total.

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单选题 Which of the following statements is not true? The CPA firm will lose its independence if:

A、 any of the partners in the office providing audit services to the client acquires stock in that client.

B、 a manager who provides 15 hours of non-audit services to the client acquires stock in that client.

C、 anyone working on the audit should acquire stock in that client.

D、 all of the above are true.

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单选题 A challenge associated with the Ethical Principles stated in the Code of Professional Conduct is:

A、 the emphasis on positive activities.

B、 that they identify ideal conduct.

C、 the difficulty of enforcing principles, or general ideals.

D、 that there are too many to remember.

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