Assume that you are analyzing relationships for your firm to identify situations in which an auditors independence may be impaired. For each of the following numbered situations, determine whether the auditor (a covered member in the situation) is considered to be independent.

IF the auditors independence would NOT be impaired select NO.

IF the auditors independent WOULD be impaired select YES.

- A. B.	The auditor is a cosigner of a clients checks.
- A. B.	The auditor is a member of a country club which is a client.
- A. B.	The auditor owns a large block of stock in a client but has placed it in a blind trust.
- A. B.	The auditor placed her checking account in a bank which is her client. The account is fully insured by a federal agency.
- A. B.	The client has not paid the auditor for services for the past two years.
- A. B.	The auditor is leasing part of his building to a client.
- A. B.	The auditor joins, as an ordinary member, a trade association which is also a client.
- A. B.	The auditor has an immaterial, indirect financial interest in the client.