An immediate family members employment by an attest client would impair independence, unless: (a) The immediate family
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An immediate family member’s employment by an attest client would impair independence, unless:
(a) The immediate family member does not have primary responsibility for significant accounting functions that support material components of the financial statements
(b) The immediate family member does not have responsibility for the preparation of the financial statements
(c) The immediate family member is not in a key position at the audit client
(d) The immediate family member has the ability to exercise significant influence over the content of the financial statements
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Auditing Assurance Services And Forensics A Comprehensive Approach
ISBN: 9783319905204
1st Edition
Authors: Felix I. Lessambo
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