Independence May Be Impaired When a Partner Leaves an Audit

Multiple Choice

Independence may be impaired when a partner leaves an audit firm and is subsequently employed by the client if:

A) That partner is in a position to influence the management's decisions with respect to the audit
B) That partner is in a position to influence the accounting firm's operations
C) That partner serves on the board of directors of the client
D) Amounts due the former partner are not material to the firm