82. In which one of AICPA code of rhe following situations would a CPA be in violations of the onal conduct in determine the audit fee resulits A. A fee based in the approval of a bank loan. on whether the CPA's report on the client's financial statements 8 A roo based on the outcome of a bankruptoy proceeding. bankruptcy CA fee based on the nature of the actual time son the nature of the service rendered and the CPA's expertise instead of the D. spent on the engagement. A fee based on the fee charged by the prior auditor. 63. The AICPA Code of Professional Conduct states that a CPA shall not disclose any with tnial information obtained in the course of a professional engagement except disclosure consent of the client. In which one of the following situations would by a CPA be in violation of the code ? . Disclosing confidential information in order to properly discharge the CPA's responsibilities in accordance with the profession's standards B. Disclosing in compliance with a subpoena issued by a court. to another accountant interested in purchasing the g confidential information CPA's practice. D. Disclosing confidential information during an AICPA authorized peer review. overdue audit 84, A CPA's retention of client records as a means of enforcing payment of an fee is an action that is A. Not addressed by the AICPA Code of Professional conduct B. Acceptable if sanctioned by the state laws. C. Prohibited under the AICPA rules of conduct. D. a violation of GAAS 85. Which of the following criteria is unique to the auditor's attest function ? Familiarity with the particular industry of which the client is a part. B. Independence C. Due professional care D. General competence A. 86. When an auditor becomes aware of a possible clientilegal act, the auditor should obtain an outstanding of the nature of the act to: A. evaluate the effect on the financial statements B. determine the reliability of management's representations. C. increase the assed level of control risk. D. recommend remedial actions to the audit committee