L21 Notes_Part_15 - Interpretation 101-1 “ Covered...

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Independence Financial Statement Reviews Financial Statement Audits Other Attest Services as defined by SSAEs Rule 101 A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council.
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Unformatted text preview: Interpretation 101-1 “ Covered members ” must be independent. RULES OF CONDUCT Rule 101 - Independence Financial interest in a nonclient may impair independence when the nonclient has a financial interest in the client Auditor Nonclient Client Owns Owns Audit...
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This note was uploaded on 10/05/2011 for the course ACG 5637 taught by Professor Monikacaushoulli during the Fall '08 term at University of Florida.

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L21 Notes_Part_15 - Interpretation 101-1 “ Covered...

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