At a Small Practice Where the Bulk of the Work

Multiple Choice

At a small practice where the bulk of the work is accounting,bookkeeping,and review engagements,what is an important procedure that should be followed by the PA to help ensure independence?

A) Management should be trained in accounting principles so that they can adequately assess the PAs work.
B) All transactions should be prepared and processed by client personnel.
C) Transactions and journal entries should be discussed with and approved by the client.
D) The accountant should avoid doing bookkeeping for review engagements,and restrict this to compilation engagements only.