7. Which of the following audit evidence could least likely be obtained from a review of a corporation's board of directors' minutes? (a) The issuance of bonds and stocks during the year. (b) Dividends declared by the corporation. (c) The amount of major borrowings from financial institutions during the year Salaries of middle managers within the organization. (d) 8. Which of the following does not impair a CPA's independence? (a) (b) (c) (d) The CPA is a university faculty member who audits the student government fund. The CPA performs the duties of a transfer agent or a registrar for a client. The CPA participates as the treasurer ofa charitable organization who is a client. The client is in bankruptcy and has not paid fees related to the previous year's audit