AUD 2 Professional Responsibilities and Ethics 13 Flashcards
I_____________ Standards of the Government Accountability Office (GAO)
Safeguards may include:
- Consulting with other auditors, regulators, or other independent third parties;
- Disclosing the nature and extent of services that could potentially impair independence to those responsible for governance and discussing independence issues with them; and
- Using an outside auditor to participate in the audit by performing or reperforming parts of it, or by reviewing the work performed.
Independence Standards of the Government Accountability Office (GAO)
Safeguards may include:
- Consulting with other auditors, regulators, or other independent third parties;
- Disclosing the nature and extent of services that could potentially impair independence to those responsible for governance and discussing independence issues with them; and
- Using an outside auditor to participate in the audit by performing or reperforming parts of it, or by reviewing the work performed.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring app_________ of the auditor to be approved by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring appointment of the auditor to be approved by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring appointment of the auditor to be ap____ed by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring appointment of the auditor to be approved by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring appointment of the auditor to be approved by parties who are not part of m_________;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring appointment of the auditor to be approved by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring appointment of the a_____ to be approved by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring appointment of the auditor to be approved by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• R_____ing appointment of the auditor to be approved by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring appointment of the auditor to be approved by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting providers of non____ services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting providers of nonaudit services designed to enhance ob______y;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• E_______ing procedures for selecting providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting p_____ers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for s_____ing providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing pr______es for selecting providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Oversight of the a______’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Oversight of the auditor’s services by g_________e.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• O_______t of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The c_____ can also initiate policies and procedures designed to create safeguards.
These may include:
- Requiring appointment of the auditor to be approved by parties who are not part of management;
- Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity; and
- Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
- Requiring appointment of the auditor to be approved by parties who are not part of management;
- Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity; and
- Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate p_____es and procedures designed to create safeguards.
These may include:
- Requiring appointment of the auditor to be approved by parties who are not part of management;
- Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity; and
- Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
- Requiring appointment of the auditor to be approved by parties who are not part of management;
- Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity; and
- Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and p________es designed to create safeguards.
These may include:
- Requiring appointment of the auditor to be approved by parties who are not part of management;
- Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity; and
- Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
- Requiring appointment of the auditor to be approved by parties who are not part of management;
- Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity; and
- Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create s_________s.
These may include:
- Requiring appointment of the auditor to be approved by parties who are not part of management;
- Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity; and
- Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
- Requiring appointment of the auditor to be approved by parties who are not part of management;
- Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity; and
- Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an ac_________ level,
the auditor will document the analysis and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will document the analysis and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If s_________s are sufficient to reduce threats to an acceptable level,
the auditor will document the analysis and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will document the analysis and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will d_________t the analysis and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will document the analysis and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will document the a______s and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will document the analysis and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will document the analysis and may p______ the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will document the analysis and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will document the analysis and may perform the audit e___________.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will document the analysis and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level, the auditor will document the analysis and may perform the audit engagement.
If safeguards are not s________t, the auditor’s independence is impaired and the auditor may not perform the engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level, the auditor will document the analysis and may perform the audit engagement.
If safeguards are not sufficient, the auditor’s independence is impaired and the auditor may not perform the engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are not sufficient, the auditor’s i____________ is impaired and the auditor may not perform the engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are not sufficient, the auditor’s independence is impaired and the auditor may not perform the engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are not sufficient, the auditor’s independence is impaired and the auditor may not p______ the engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are not sufficient, the auditor’s independence is impaired and the auditor may not perform the engagement.
Independence Standards of the Government Accountability Office (GAO)
If s_________s are not sufficient, the auditor’s independence is impaired and the auditor may not perform the engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are not sufficient, the auditor’s independence is impaired and the auditor may not perform the engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are not s________t, the auditor’s independence is impaired and the auditor may not perform the engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are not sufficient, the auditor’s independence is impaired and the auditor may not perform the engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to r_____ threats to an acceptable level, the auditor will document the analysis and may perform the audit engagement.
If safeguards are not sufficient, the auditor’s independence is impaired and the auditor may not perform the engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level, the auditor will document the analysis and may perform the audit engagement.
If safeguards are not sufficient, the auditor’s independence is impaired and the auditor may not perform the engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level, the auditor will document the analysis and may perform the audit engagement.
If safeguards are not sufficient, the auditor’s independence is i______ed and the auditor may not perform the engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level, the auditor will document the analysis and may perform the audit engagement.
If safeguards are not sufficient, the auditor’s independence is impaired and the auditor may not perform the engagement.
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating i____________,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established i___________ requirements and guidelines for audit organizations that are located within the entities they audit;
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the e_____ies they audit;
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they a____;
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the ___ has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit or__________s that are located within the entities they audit;
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing non____ services for the entities they audit; and
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the entities they audit; and
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit o___________s performing nonaudit services for the entities they audit; and
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the entities they audit; and
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations p_______ing nonaudit services for the entities they audit; and
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the entities they audit; and
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the e____ies they audit; and
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the entities they audit; and
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
a____ organizations performing nonaudit services for the entities they audit; and
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the entities they audit; and
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the entities they audit; and
d__________ that is necessary to support the auditor’s conclusions and demonstrate appropriate consideration to the auditor’s independence.
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the entities they audit; and
documentation that is necessary to support the auditor’s conclusions and demonstrate appropriate consideration to the auditor’s independence.
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the entities they audit; and
documentation that is necessary to su_____t the auditor’s conclusions and demonstrate appropriate consideration to the auditor’s independence.
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the entities they audit; and
documentation that is necessary to support the auditor’s conclusions and demonstrate appropriate consideration to the auditor’s independence.
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the entities they audit; and
documentation that is necessary to support the auditor’s con______s and demonstrate appropriate consideration to the auditor’s independence.
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the entities they audit; and
documentation that is necessary to support the auditor’s conclusions and demonstrate appropriate consideration to the auditor’s independence.
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the entities they audit; and
documentation that is necessary to support the auditor’s conclusions and de________ appropriate consideration to the auditor’s independence.
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the entities they audit; and
documentation that is necessary to support the auditor’s conclusions and demonstrate appropriate consideration to the auditor’s independence.
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the entities they audit; and
documentation that is necessary to support the auditor’s conclusions and demonstrate appropriate con________ to the auditor’s independence.
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the entities they audit; and
documentation that is necessary to support the auditor’s conclusions and demonstrate appropriate consideration to the auditor’s independence.
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the entities they audit; and
documentation that is necessary to support the auditor’s conclusions and demonstrate appropriate consideration to the auditor’s i_____________.
Independence Standards of the Government Accountability Office (GAO)
In addition to establishing the above framework for evaluating independence,
the GAO has established independence requirements and guidelines for audit organizations that are located within the entities they audit;
audit organizations performing nonaudit services for the entities they audit; and
documentation that is necessary to support the auditor’s conclusions and demonstrate appropriate consideration to the auditor’s independence.
Independence Standards of the Government Accountability Office (GAO)
An a_____ that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered i__________ if the head of the audit organization meets all of certain criteria:
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit or_________n meets all of certain criteria:
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain cr_____a:
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the h___ of the audit organization meets all of certain criteria:
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the a____ organization meets all of certain criteria:
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is accountable to the h___ or deputy head of the entity or its governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is accountable to the head or deputy head of the entity or its governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is accountable to the head or deputy h___ of the entity or its governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is accountable to the head or deputy head of the entity or its governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is accountable to the head or deputy head of the e____y or its governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is accountable to the head or deputy head of the entity or its governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is accountable to the head or deputy head of the entity or its go________e;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is accountable to the head or deputy head of the entity or its governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is acc________e to the head or deputy head of the entity or its governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is accountable to the head or deputy head of the entity or its governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Reports results to both the h___ or deputy head and governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Reports results to both the head or deputy head and governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Reports results to both the head or deputy h___ and governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Reports results to both the head or deputy head and governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Reports results to both the head or d____y head and governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Reports results to both the head or deputy head and governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Reports results to both the head or deputy head a__ governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Reports results to both the head or deputy head and governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Re____s results to both the head or deputy head and governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Reports results to both the head or deputy head and governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Reports results to both the head or deputy head and go_______e;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Reports results to both the head or deputy head and governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Reports results to b___ the head or deputy head and governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Reports results to both the head or deputy head and governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is organizationally outside of the staff or line-m__________t function of the audited unit;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is organizationally outside of the staff or line-management function of the audited unit;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is organizationally o_____e of the staff or line-management function of the audited unit;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is organizationally outside of the staff or line-management function of the audited unit;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is organizationally outside of the staff or line-management f______n of the audited unit;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is organizationally outside of the staff or line-management function of the audited unit;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is organizationally outside of the s____ or line-management function of the audited unit;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is organizationally outside of the staff or line-management function of the audited unit;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is or___________lly outside of the staff or line-management function of the audited unit;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is organizationally outside of the staff or line-management function of the audited unit;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is organizationally outside of the staff or line-management function of the a____ed unit;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is organizationally outside of the staff or line-management function of the audited unit;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is organizationally outside of the staff or line-management function of the audited u___;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is organizationally outside of the staff or line-management function of the audited unit;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Has access to g_________e;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Has access to governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Has a_____s to governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Has access to governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• H__ access to governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Has access to governance;
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is removed from the political process s________ly to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is removed from the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is re___ed from the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is removed from the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is removed from the po______ process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is removed from the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is removed from the political pr____ss sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is removed from the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is removed f___ the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is removed from the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is removed from the political process sufficiently to avoid fe__ of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is removed from the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is removed from the political process sufficiently to av___ fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is removed from the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is removed from the political process sufficiently to avoid fear of po______ reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
• Is removed from the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An a______ that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
- Is accountable to the head or deputy head of the entity or its governance;
- Reports results to both the head or deputy head and governance;
- Is organizationally outside of the staff or line-management function of the audited unit;
- Has access to governance; and
- Is removed from the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
- Is accountable to the head or deputy head of the entity or its governance;
- Reports results to both the head or deputy head and governance;
- Is organizationally outside of the staff or line-management function of the audited unit;
- Has access to governance; and
- Is removed from the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that w___s within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
- Is accountable to the head or deputy head of the entity or its governance;
- Reports results to both the head or deputy head and governance;
- Is organizationally outside of the staff or line-management function of the audited unit;
- Has access to governance; and
- Is removed from the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
- Is accountable to the head or deputy head of the entity or its governance;
- Reports results to both the head or deputy head and governance;
- Is organizationally outside of the staff or line-management function of the audited unit;
- Has access to governance; and
- Is removed from the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the en___y that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
- Is accountable to the head or deputy head of the entity or its governance;
- Reports results to both the head or deputy head and governance;
- Is organizationally outside of the staff or line-management function of the audited unit;
- Has access to governance; and
- Is removed from the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
- Is accountable to the head or deputy head of the entity or its governance;
- Reports results to both the head or deputy head and governance;
- Is organizationally outside of the staff or line-management function of the audited unit;
- Has access to governance; and
- Is removed from the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered i__________t if the head of the audit organization meets all of certain criteria:
- Is accountable to the head or deputy head of the entity or its governance;
- Reports results to both the head or deputy head and governance;
- Is organizationally outside of the staff or line-management function of the audited unit;
- Has access to governance; and
- Is removed from the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor that works within the entity that is being audited is considered independent if the head of the audit organization meets all of certain criteria:
- Is accountable to the head or deputy head of the entity or its governance;
- Reports results to both the head or deputy head and governance;
- Is organizationally outside of the staff or line-management function of the audited unit;
- Has access to governance; and
- Is removed from the political process sufficiently to avoid fear of political reprisal.
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform non_____ services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has ass_______
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the en___y under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under a____
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that a_____ has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that m__________ will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform ___ of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will p______ all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the non_____ service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume ___ management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all m___________ responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management re___________y;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Ass___ all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit
provided that auditor has assurance
that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management w___ perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Assume all management responsibility;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• O______ the service, designating an individual within the organization with the appropriate characteristics to effectively do so;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Oversee the service, designating an individual within the organization with the appropriate characteristics to effectively do so;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Oversee the service, de______ing an individual within the organization with the appropriate characteristics to effectively do so;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Oversee the service, designating an individual within the organization with the appropriate characteristics to effectively do so;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Oversee the service, designating an in_______ within the organization with the appropriate characteristics to effectively do so;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Oversee the service, designating an individual within the organization with the appropriate characteristics to effectively do so;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Oversee the service, designating an individual within the or_________ with the appropriate characteristics to effectively do so;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Oversee the service, designating an individual within the organization with the appropriate characteristics to effectively do so;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Oversee the service, designating an individual within the organization with the app________ characteristics to effectively do so;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Oversee the service, designating an individual within the organization with the appropriate characteristics to effectively do so;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Oversee the service, designating an individual within the organization with the appropriate ch___________s to effectively do so;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Oversee the service, designating an individual within the organization with the appropriate characteristics to effectively do so;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Oversee the service, designating an individual within the organization with the appropriate characteristics to ef_______ly do so;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Oversee the service, designating an individual within the organization with the appropriate characteristics to effectively do so;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Ev_______ the adequacy and results of the service;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Evaluate the adequacy and results of the service;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Evaluate the ad______y and results of the service;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Evaluate the adequacy and results of the service;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Evaluate the adequacy and re____s of the service;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Evaluate the adequacy and results of the service;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Evaluate the adequacy and results of the s_____e;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Evaluate the adequacy and results of the service;
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Accept re__________y for the results.
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Accept responsibility for the results.
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Ac____t responsibility for the results.
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Accept responsibility for the results.
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Accept responsibility for the re____s.
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Accept responsibility for the results.
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Accept responsibility f__ the results.
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
• Accept responsibility for the results.
Independence Standards of the Government Accountability Office (GAO)
An auditor m__ perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
- Assume all management responsibility;
- Oversee the service, designating an individual within the organization with the appropriate characteristics to effectively do so;
- Evaluate the adequacy and results of the service; and
- Accept responsibility for the results.
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
- Assume all management responsibility;
- Oversee the service, designating an individual within the organization with the appropriate characteristics to effectively do so;
- Evaluate the adequacy and results of the service; and
- Accept responsibility for the results.
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that m_________ will perform all of the following in relation to the nonaudit service:
- Assume all management responsibility;
- Oversee the service, designating an individual within the organization with the appropriate characteristics to effectively do so;
- Evaluate the adequacy and results of the service; and
- Accept responsibility for the results.
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
- Assume all management responsibility;
- Oversee the service, designating an individual within the organization with the appropriate characteristics to effectively do so;
- Evaluate the adequacy and results of the service; and
- Accept responsibility for the results.
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in re_____n to the nonaudit service:
- Assume all management responsibility;
- Oversee the service, designating an individual within the organization with the appropriate characteristics to effectively do so;
- Evaluate the adequacy and results of the service; and
- Accept responsibility for the results.
Independence Standards of the Government Accountability Office (GAO)
An auditor may perform nonaudit services for the entity under audit provided that auditor has assurance that management will perform all of the following in relation to the nonaudit service:
- Assume all management responsibility;
- Oversee the service, designating an individual within the organization with the appropriate characteristics to effectively do so;
- Evaluate the adequacy and results of the service; and
- Accept responsibility for the results.
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of i____________, documentation should include:
• Threats to independence and the safeguards applied;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Threats to independence and the safeguards applied;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, do__________n should include:
• Threats to independence and the safeguards applied;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Threats to independence and the safeguards applied;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s cons_______n of independence, documentation should include:
• Threats to independence and the safeguards applied;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Threats to independence and the safeguards applied;
Independence Standards of the Government Accountability Office (GAO)
To sup____ the auditor’s consideration of independence, documentation should include:
• Threats to independence and the safeguards applied;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Threats to independence and the safeguards applied;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should inc____:
• Threats to independence and the safeguards applied;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Threats to independence and the safeguards applied;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Threats to i__________ and the safeguards applied;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Threats to independence and the safeguards applied;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Th____s to independence and the safeguards applied;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Threats to independence and the safeguards applied;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Threats to independence and the s_________s applied;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Threats to independence and the safeguards applied;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Threats to independence and the safeguards ap___ed;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Threats to independence and the safeguards applied;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The s_________s applied
if the audit organization is structurally located within a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the a___ organization is structurally located within a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit or_________n is structurally located within a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is str_______lly located within a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally lo___ed within a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located wi____ a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a go________t unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a government u___
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a government unit
and is considered in__________ as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a government unit
and is con_____ed independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a government unit
and is considered independent as a re____ of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a government unit
and is considered independent as a result of those s_________s;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied
if the audit organization is structurally located within a government unit
and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied if the a____ organization is structurally located within a government unit and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The safeguards applied if the audit organization is structurally located within a government unit and is considered independent as a result of those safeguards;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Consideration of m__________t’s ability to oversee nonaudit services provided;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Consideration of management’s ability to oversee nonaudit services provided;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Consideration of management’s ability to o______ nonaudit services provided;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Consideration of management’s ability to oversee nonaudit services provided;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Consideration of management’s ability to oversee non_____ services provided;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Consideration of management’s ability to oversee nonaudit services provided;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Con________n of management’s ability to oversee nonaudit services provided;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Consideration of management’s ability to oversee nonaudit services provided;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Consideration of management’s ab____y to oversee nonaudit services provided;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Consideration of management’s ability to oversee nonaudit services provided;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Consideration of management’s ability to oversee nonaudit services pr____ed;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• Consideration of management’s ability to oversee nonaudit services provided;
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The u__________ing with the audited entity regarding the performance of nonaudit services.
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The understanding with the audited entity regarding the performance of nonaudit services.
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The understanding with the a____ed entity regarding the performance of nonaudit services.
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The understanding with the audited entity regarding the performance of nonaudit services.
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The understanding with the audited entity regarding the per_________ of nonaudit services.
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The understanding with the audited entity regarding the performance of nonaudit services.
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The understanding with the audited entity regarding the performance of non____ services.
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The understanding with the audited entity regarding the performance of nonaudit services.
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The understanding with the audited e____y regarding the performance of nonaudit services.
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
• The understanding with the audited entity regarding the performance of nonaudit services.
Independence Standards of the Government Accountability Office (GAO)
To su_____t the auditor’s consideration of independence, documentation should include:
- Threats to independence and the safeguards applied;
- The safeguards applied if the audit organization is structurally located within a government unit and is considered independent as a result of those safeguards;
- Consideration of management’s ability to oversee nonaudit services provided; and
- The understanding with the audited entity regarding the performance of nonaudit services.
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
- Threats to independence and the safeguards applied;
- The safeguards applied if the audit organization is structurally located within a government unit and is considered independent as a result of those safeguards;
- Consideration of management’s ability to oversee nonaudit services provided; and
- The understanding with the audited entity regarding the performance of nonaudit services.
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, doc_________n should include:
- Threats to independence and the safeguards applied;
- The safeguards applied if the audit organization is structurally located within a government unit and is considered independent as a result of those safeguards;
- Consideration of management’s ability to oversee nonaudit services provided; and
- The understanding with the audited entity regarding the performance of nonaudit services.
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
- Threats to independence and the safeguards applied;
- The safeguards applied if the audit organization is structurally located within a government unit and is considered independent as a result of those safeguards;
- Consideration of management’s ability to oversee nonaudit services provided; and
- The understanding with the audited entity regarding the performance of nonaudit services.
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should inc____:
- Threats to independence and the safeguards applied;
- The safeguards applied if the audit organization is structurally located within a government unit and is considered independent as a result of those safeguards;
- Consideration of management’s ability to oversee nonaudit services provided; and
- The understanding with the audited entity regarding the performance of nonaudit services.
Independence Standards of the Government Accountability Office (GAO)
To support the auditor’s consideration of independence, documentation should include:
- Threats to independence and the safeguards applied;
- The safeguards applied if the audit organization is structurally located within a government unit and is considered independent as a result of those safeguards;
- Consideration of management’s ability to oversee nonaudit services provided; and
- The understanding with the audited entity regarding the performance of nonaudit services.
Department of Labor (DOL) Independence Requirements
Employee benefit p___s must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Em____ee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee be____ plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be a____ed
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans m___ be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Em____ee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Ret______t Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement In____ Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Se_____y Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security A__ of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ER___),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (E__SA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (E___A),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (___SA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (E____),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as en____ed by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Dep________ of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of L___r (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (D__).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (___).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited
in accordance with the Employee Retirement Income Security Act of 1974 (ERISA),
as enforced by the Department of Labor (DOL).
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited in accordance with the Employee Retirement Income Security Act of 1974 (ERISA), as enforced by the Department of Labor (DOL).
ER___ indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
and, in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited in accordance with the Employee Retirement Income Security Act of 1974 (ERISA), as enforced by the Department of Labor (DOL).
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
and, in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the a____ is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA in______s that
the audit is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be pe_____ed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an i__________ qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qu_____ed public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified pu____ accountant (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public acc_______ (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQ__)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (I__A)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (__PA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (____)
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
ERISA indicates that the audit is to be performed by
_____________________ .
Department of Labor (DOL) Independence Requirements
ERISA indicates that the audit is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
What is IQPA?
Department of Labor (DOL) Independence Requirements
IQPA = Independent Qualified Public Accountant
Department of Labor (DOL) Independence Requirements
IQPA = I__________ Qualified Public Accountant
Department of Labor (DOL) Independence Requirements
IQPA = Independent Qualified Public Accountant
ERISA indicates that the audit is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
IQPA = Independent Q_____ed Public Accountant
Department of Labor (DOL) Independence Requirements
IQPA = Independent Qualified Public Accountant
ERISA indicates that the audit is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
IQPA = Independent Qualified P_____ Accountant
Department of Labor (DOL) Independence Requirements
IQPA = Independent Qualified Public Accountant
ERISA indicates that the audit is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
IQPA = Independent Qualified Public Ac________
Department of Labor (DOL) Independence Requirements
IQPA = Independent Qualified Public Accountant
ERISA indicates that the audit is to be performed by an independent qualified public accountant (IQPA)
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited in accordance with the Employee Retirement Income Security Act of 1974 (_____), as enforced by the Department of Labor (DOL).
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
and, in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited in accordance with the Employee Retirement Income Security Act of 1974 (ERISA), as enforced by the Department of Labor (DOL).
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
and, in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
What is ERISA?
Department of Labor (DOL) Independence Requirements
ERISA = Employee Retirement Income Security Act of 1974
Department of Labor (DOL) Independence Requirements
ERISA = E_____ee Retirement Income Security Act of 1974
Department of Labor (DOL) Independence Requirements
ERISA = Employee Retirement Income Security Act of 1974
Department of Labor (DOL) Independence Requirements
ERISA = Employee Re_______t Income Security Act of 1974
Department of Labor (DOL) Independence Requirements
ERISA = Employee Retirement Income Security Act of 1974
Department of Labor (DOL) Independence Requirements
ERISA = Employee Retirement In____ Security Act of 1974
Department of Labor (DOL) Independence Requirements
ERISA = Employee Retirement Income Security Act of 1974
Department of Labor (DOL) Independence Requirements
ERISA = Employee Retirement Income Se_____y Act of 1974
Department of Labor (DOL) Independence Requirements
ERISA = Employee Retirement Income Security Act of 1974
Department of Labor (DOL) Independence Requirements
ERISA = Employee Retirement Income Security A__ of 1974
Department of Labor (DOL) Independence Requirements
ERISA = Employee Retirement Income Security Act of 1974
Department of Labor (DOL) Independence Requirements
ER___ = Employee Retirement Income Security Act of 1974
Department of Labor (DOL) Independence Requirements
ERISA = Employee Retirement Income Security Act of 1974
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited in accordance with the Employee Retirement Income Security Act of 1974 (ERISA), as enforced by the Department of Labor (DOL).
E____ indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
and, in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
Employee benefit plans must be audited in accordance with the Employee Retirement Income Security Act of 1974 (ERISA), as enforced by the Department of Labor (DOL).
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
and, in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an acc_______’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
and, in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s i___________ is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of eq___ importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal imp_______ to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the pro________ competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional com________ he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an e___________
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an op______ and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and is__ing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a re____ on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial st________s of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the fi________ statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an em____ee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee be_____ plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit p___.”
Department of Labor (DOL) Independence Requirements
in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
and, in the ___’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
Department of Labor (DOL) Independence Requirements
ERISA indicates that
the audit is to be performed by an independent qualified public accountant (IQPA)
and, in the DOL’s view,
“an accountant’s independence is at least of equal importance to the professional competence he or she brings to an engagement
to render an opinion and issuing a report on the financial statements of an employee benefit plan.”
What is DOL?
DOL = Department of Labor
Department of Labor (DOL) Independence Requirements
The DOL Independence requirements are a bit m___ restrictive than the AICPA requirements.
Department of Labor (DOL) Independence Requirements
The DOL Independence requirements are a bit more restrictive than the AICPA requirements.
Department of Labor (DOL) Independence Requirements
The DOL Independence requirements are a bit more res_______ than the AICPA requirements.
Department of Labor (DOL) Independence Requirements
The DOL Independence requirements are a bit more restrictive than the AICPA requirements.
Department of Labor (DOL) Independence Requirements
The DOL I__________ requirements are a bit more restrictive than the AICPA requirements.
Department of Labor (DOL) Independence Requirements
The DOL Independence requirements are a bit more restrictive than the AICPA requirements.
Department of Labor (DOL) Independence Requirements
The DOL Independence req________s are a bit more restrictive than the AICPA requirements.
Department of Labor (DOL) Independence Requirements
The DOL Independence requirements are a bit more restrictive than the AICPA requirements.
Department of Labor (DOL) Independence Requirements
The DOL Independence requirements are a bit more restrictive than the AICPA re__________s.
Department of Labor (DOL) Independence Requirements
The DOL Independence requirements are a bit more restrictive than the AICPA requirements.
Department of Labor (DOL) Independence Requirements
The DOL Independence requirements are a bit more restrictive than the A____ requirements.
Department of Labor (DOL) Independence Requirements
The DOL Independence requirements are a bit more restrictive than the AICPA requirements.
Department of Labor (DOL) Independence Requirements
The DOL Independence requirements are a bit more restrictive than the _____ requirements.
Department of Labor (DOL) Independence Requirements
The DOL Independence requirements are a bit more restrictive than the AICPA requirements.
Department of Labor (DOL) Independence Requirements
The DOL Independence requirements are a bit more restrictive than the AICPA requirements.
The rule specifies three t___s of relationships that will impair an accountant’s independence.
Department of Labor (DOL) Independence Requirements
The DOL Independence requirements are a bit more restrictive than the AICPA requirements.
The rule specifies three types of relationships that will impair an accountant’s independence.
Department of Labor (DOL) Independence Requirements
The r___ specifies three types of relationships that will impair an accountant’s independence.
Department of Labor (DOL) Independence Requirements
The rule specifies three types of relationships that will impair an accountant’s independence.
Department of Labor (DOL) Independence Requirements
The rule specifies three types of relationships that will im____ an accountant’s independence.
Department of Labor (DOL) Independence Requirements
The rule specifies three types of relationships that will impair an accountant’s independence.
Department of Labor (DOL) Independence Requirements
The rule specifies three types of re_________s that will impair an accountant’s independence.
Department of Labor (DOL) Independence Requirements
The rule specifies three types of relationships that will impair an accountant’s independence.
Department of Labor (DOL) Independence Requirements
The rule specifies three types of relationships that will impair an accountant’s in___________.
Department of Labor (DOL) Independence Requirements
The rule specifies three types of relationships that will impair an accountant’s independence.
Department of Labor (DOL) Independence Requirements
The rule specifies three types of relationships that will impair an acc________’s independence.
Department of Labor (DOL) Independence Requirements
The rule specifies three types of relationships that will impair an accountant’s independence.
Department of Labor (DOL) Independence Requirements
The rule specifies three types of relationships that will impair an accountant’s independence.
The requirements apply to the accountant and the accountant’s f____
and relate to the period of the engagement
as well as the period covered by the engagement.
Department of Labor (DOL) Independence Requirements
The rule specifies three types of relationships that will impair an accountant’s independence.
The requirements apply to the accountant and the accountant’s firm
and relate to the period of the engagement
as well as the period covered by the engagement.
Department of Labor (DOL) Independence Requirements
The rule specifies three types of relationships that will impair an accountant’s independence.
The requirements apply to the acc_______ and the accountant’s firm
and relate to the period of the engagement
as well as the period covered by the engagement.
Department of Labor (DOL) Independence Requirements
The rule specifies three types of relationships that will impair an accountant’s independence.
The requirements apply to the accountant and the accountant’s firm
and relate to the period of the engagement
as well as the period covered by the engagement.
Department of Labor (DOL) Independence Requirements
The rule specifies three types of relationships that will impair an accountant’s independence.
The requirements apply to the accountant and the acc________’s firm
and relate to the period of the engagement
as well as the period covered by the engagement.
Department of Labor (DOL) Independence Requirements
The rule specifies three types of relationships that will impair an accountant’s independence.
The requirements apply to the accountant and the accountant’s firm
and relate to the period of the engagement
as well as the period covered by the engagement.
Department of Labor (DOL) Independence Requirements
The rule specifies three types of relationships that will impair an accountant’s independence.
The re__________s apply to the accountant and the accountant’s firm
and relate to the period of the engagement
as well as the period covered by the engagement.
Department of Labor (DOL) Independence Requirements
The rule specifies three types of relationships that will impair an accountant’s independence.
The requirements apply to the accountant and the accountant’s firm
and relate to the period of the engagement
as well as the period covered by the engagement.
Department of Labor (DOL) Independence Requirements
The requirements apply to the accountant and the accountant’s firm
and relate to the pe____ of the engagement
as well as the period covered by the engagement.
Department of Labor (DOL) Independence Requirements
The requirements apply to the accountant and the accountant’s firm
and relate to the period of the engagement
as well as the period covered by the engagement.
Department of Labor (DOL) Independence Requirements
The requirements apply to the accountant and the accountant’s firm
and relate to the period of the en_________
as well as the period covered by the engagement.
Department of Labor (DOL) Independence Requirements
The requirements apply to the accountant and the accountant’s firm
and relate to the period of the engagement
as well as the period covered by the engagement.
Department of Labor (DOL) Independence Requirements
The requirements apply to the accountant and the accountant’s firm
and relate to the period of the engagement
as well as the period co___ed by the engagement.
Department of Labor (DOL) Independence Requirements
The requirements apply to the accountant and the accountant’s firm
and relate to the period of the engagement
as well as the period covered by the engagement.
Department of Labor (DOL) Independence Requirements
The requirements apply to the accountant and the accountant’s firm
and relate to the period of the engagement
as well as the period covered by the e_________.
Department of Labor (DOL) Independence Requirements
The requirements apply to the accountant and the accountant’s firm
and relate to the period of the engagement
as well as the period covered by the engagement.
Department of Labor (DOL) Independence Requirements
The rule specifies 3 types of relationships that will impair an accountant’s independence.
The requirements ap__y to the accountant and the accountant’s firm and relate to the period of the engagement as well as the period covered by the engagement.
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
The rule specifies 3 types of relationships that will impair an accountant’s independence.
The requirements apply to the accountant and the accountant’s firm and relate to the period of the engagement as well as the period covered by the engagement.
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
The rule specifies 3 types of relationships that will impair an accountant’s independence.
The requirements apply to the accountant and the accountant’s firm and relate to the period of the engagement as well as the period covered by the engagement.
I___________ is impaired by:
- Having, or committing to acquiring, any direct financial interest or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
The rule specifies 3 types of relationships that will impair an accountant’s independence.
The requirements apply to the accountant and the accountant’s firm and relate to the period of the engagement as well as the period covered by the engagement.
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- H__ing, or committing to acquiring, any direct financial interest or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or com____ing to acquiring, any direct financial interest or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to ac____ing, any direct financial interest or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, a__ direct financial interest or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any d_____ financial interest or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct f_______ interest or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial in______ or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest
or a__ material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest
or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest
or any m_______ indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest
or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest
or any material ind_____ financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest
or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest
or any material indirect f_______ interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest
or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest
or any material indirect financial in______ in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest
or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest
or any material indirect financial interest in the pl__
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest
or any material indirect financial interest in the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- A__ing as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sp_____’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, pro_____, underwriter, investment advisor, voting trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or pl__ sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, under______, investment advisor, voting trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment ad___or, voting trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, v__ing trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting tr____ee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, d______, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, of_____, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or em____ee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Maintaining f______ records for the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Maintaining financial records for the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Maintaining financial re____s for the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Maintaining financial records for the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Maintaining financial records for the p___
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Maintaining financial records for the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- M_______ing financial records for the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Maintaining financial records for the plan
Department of Labor (DOL) Independence Requirements
Independence is im____ed by:
- Having, or committing to acquiring, any direct financial interest or any material indirect financial interest in the plan
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
- Maintaining financial records for the plan
Department of Labor (DOL) Independence Requirements
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest or any material indirect financial interest in the plan
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
- Maintaining financial records for the plan
Department of Labor (DOL) Independence Requirements
The rule specifies _ types of relationships that will impair an accountant’s independence.
The requirements apply to the accountant and the accountant’s firm and relate to the period of the engagement as well as the period covered by the engagement.
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest or any material indirect financial interest in the plan
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
- Maintaining financial records for the plan
Department of Labor (DOL) Independence Requirements
The rule specifies 3 types of relationships that will impair an accountant’s independence.
The requirements apply to the accountant and the accountant’s firm and relate to the period of the engagement as well as the period covered by the engagement.
Independence is impaired by:
- Having, or committing to acquiring, any direct financial interest or any material indirect financial interest in the plan
- Acting as the plan’s, or plan sponsor’s, promoter, underwriter, investment advisor, voting trustee, director, officer, or employee
- Maintaining financial records for the plan
Department of Labor (DOL) Independence Requirements
I___________ is not impaired
if the accountant is engaged by the plan’s sponsor for a professional engagement,
provided it does not involve an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is not impaired
if the accountant is engaged by the plan’s sponsor for a professional engagement,
provided it does not involve an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is not impaired
if the ac________ is engaged by the plan’s sponsor for a professional engagement,
provided it does not involve an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is not impaired
if the accountant is engaged by the plan’s sponsor for a professional engagement,
provided it does not involve an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is not impaired
if the accountant is engaged by the plan’s sp____or for a professional engagement,
provided it does not involve an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is not impaired
if the accountant is engaged by the plan’s sponsor for a professional engagement,
provided it does not involve an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is not impaired
if the accountant is engaged by the plan’s sponsor for a professional en_________,
provided it does not involve an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is not impaired
if the accountant is engaged by the plan’s sponsor for a professional engagement,
provided it does not involve an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is not impaired
if the accountant is engaged by the plan’s sponsor for a professional engagement,
provided it does not involve an activity that is pro_____ed.
Department of Labor (DOL) Independence Requirements
Independence is not impaired
if the accountant is engaged by the plan’s sponsor for a professional engagement,
provided it does not involve an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is not impaired
if the accountant is engaged by the plan’s sponsor for a professional engagement,
provided it does not in_____ an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is not impaired
if the accountant is engaged by the plan’s sponsor for a professional engagement,
provided it does not involve an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is not impaired
if the accountant is engaged by the plan’s sponsor for a professional engagement,
provided it does not involve an ac_____y that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is not impaired
if the accountant is engaged by the plan’s sponsor for a professional engagement,
provided it does not involve an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is not impaired
if the accountant is engaged by the plan’s sponsor for a professional engagement,
provided it does n__ involve an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is not impaired
if the accountant is engaged by the plan’s sponsor for a professional engagement,
provided it does not involve an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is n__ impaired
if the accountant is engaged by the plan’s sponsor for a professional engagement,
provided it does not involve an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is not impaired
if the accountant is engaged by the plan’s sponsor for a professional engagement,
provided it does not involve an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is not im____ed
if the accountant is engaged by the plan’s sponsor for a professional engagement,
provided it does not involve an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
Independence is not impaired
if the accountant is engaged by the plan’s sponsor for a professional engagement,
provided it does not involve an activity that is prohibited.
Department of Labor (DOL) Independence Requirements
In addition, i___________ is not impaired
if the plan uses the services of an actuary that is associated with the accountant.
Department of Labor (DOL) Independence Requirements
In addition, independence is not impaired
if the plan uses the services of an actuary that is associated with the accountant.
Department of Labor (DOL) Independence Requirements
In addition, independence is not impaired
if the pl__ uses the services of an actuary that is associated with the accountant.
Department of Labor (DOL) Independence Requirements
In addition, independence is not impaired
if the plan uses the services of an actuary that is associated with the accountant.
Department of Labor (DOL) Independence Requirements
In addition, independence is not impaired
if the plan uses the services of an ac_____y that is associated with the accountant.
Department of Labor (DOL) Independence Requirements
In addition, independence is not impaired
if the plan uses the services of an actuary that is associated with the accountant.
Department of Labor (DOL) Independence Requirements
In addition, independence is not impaired
if the plan uses the services of an actuary that is associated with the acc_______.
Department of Labor (DOL) Independence Requirements
In addition, independence is not impaired
if the plan uses the services of an actuary that is associated with the accountant.
Department of Labor (DOL) Independence Requirements
In addition, independence is n__ impaired
if the plan uses the services of an actuary that is associated with the accountant.
Department of Labor (DOL) Independence Requirements
In addition, independence is not impaired
if the plan uses the services of an actuary that is associated with the accountant.
Department of Labor (DOL) Independence Requirements
In addition, independence is not impaired
if the plan uses the services of an actuary that is ass______ed with the accountant.
Department of Labor (DOL) Independence Requirements
In addition, independence is not impaired
if the plan uses the services of an actuary that is associated with the accountant.
Department of Labor (DOL) Independence Requirements
Independence is not im____ed if the accountant is engaged by the plan’s sponsor for a professional engagement, provided it does not involve an activity that is prohibited.
In addition, independence is not impaired if the plan uses the services of an actuary that is associated with the accountant.
Department of Labor (DOL) Independence Requirements
Independence is not impaired if the accountant is engaged by the plan’s sponsor for a professional engagement, provided it does not involve an activity that is prohibited.
In addition, independence is not impaired if the plan uses the services of an actuary that is associated with the accountant.
Department of Labor (DOL) Independence Requirements
Independence is not impaired if the accountant is engaged by the plan’s sponsor for a professional engagement, provided it does not involve an activity that is prohibited.
In addition, independence is not im____ed if the plan uses the services of an actuary that is associated with the accountant.
Department of Labor (DOL) Independence Requirements
Independence is not impaired if the accountant is engaged by the plan’s sponsor for a professional engagement, provided it does not involve an activity that is prohibited.
In addition, independence is not impaired if the plan uses the services of an actuary that is associated with the accountant.
