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Independence May Be Impaired When a Partner Leaves an Audit

Question 70

Multiple Choice

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


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

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