Section 2: Professional Responsibilities & Ethics Flashcards

1
Q

Independence in Fact

A

State of Mind

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2
Q

Independence in Appearance

A

How it appears to the public

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3
Q

Audit Procedures

ICORRIIA

A
  • Inquiry
  • Confirmation
  • Observation
  • Recalculation
  • Reperformance
  • Inspeciton of tangible assets
  • Inspection of records
  • Analytical Procedures
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4
Q
A
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