Section 2: Professional Responsibilities & Ethics Flashcards
1
Q
Independence in Fact
A
State of Mind
2
Q
Independence in Appearance
A
How it appears to the public
3
Q
Audit Procedures
ICORRIIA
A
- Inquiry
- Confirmation
- Observation
- Recalculation
- Reperformance
- Inspeciton of tangible assets
- Inspection of records
- Analytical Procedures
4
Q
A