Auditing and Assurance Services 1st Edition by Iris Stuart

Exercise 30

According to the profession's ethical standards, an auditor is considered independent in which of the following instances
a. The auditor's checking account, which is fully insured by a federal agency, is held at a client institution.
b. The auditor is also an attorney who serves the client as its general counsel.
c. A professional employee of the auditor is the treasurer of a charitable organization that is a client.
d. The client owes the auditor fees for two consecutive audits.