A small CPA firm provides audit services to a large local company. Almost eighty percent of the CPA firm’s revenues come from this client. Which statement is most likely to be true（）
Appearance of independence may be lacking
B. The small CPA firm does not have the proficiency to perform a larger audit
C. The situation is satisfactory if the auditor exercises due skeptical negative assurance care in the audit
D. The auditor should provide an “emphasis of a matter paragraph” to his/her audit report adequately disclosing this information and then it may issue an unqualified opinion
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In TA Theory, “It is usually shown as unconditional love, which often gives warmth, love, care and comfort to others in life.” This kind of ego state refers to（）
A. Ego state of controlling parents
B. Ego state of nutritional parents
C. adult-like Ego state
D. adaptive children’s Ego state
E. free children’s Ego state
Which of the following forms of advertising would most likely be considered not a violation of the Professional Code（）
Advertising including the types of services offered and the standard fees for the services
B. Advertising including the experience of the firm’s professional staff
C. Advertising including an indication that the firm has a close relationship with several tax court judges
D. Advertising including the percentage of the firm’s staff that have CPA certificates
Which of the following acts by a CPA would most likely be considered not a violation of the AICPA Code of Professional Conduct（）
Assisting a client in preparing a financial forecast
B. Forming a professional corporation to practice as a CPA
C. Accepting a fee in a tax matter relating to an administrative proceeding
D. A “covered member” owns an immaterial amount of stock in an audit client
ABC Company is audited by the Phoenix office of Willingham CPAs. Which of the following individuals would be least likely to be considered a “covered member” by the independence standard（）
A. Staff assistant on the audit
B. An audit partner in the Eloi office
C. A tax partner in Phoenix who performs no attest services for ABC Company or for any other clients
D. The partner in charge of Willingham CPAs （she does no work on the ABC Company Audit）
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