[AU-C 220] 상장에서 Independence 못 갖추었다면 GAAS 아님.

안녕하세요. 고라소니입니다.

AICPA AUD 과목 시험을 준비하는데 도움이 되셨으면 하고 직접 정리한 내용을 공유하고 있습니다.

도움이 되셨다면 공감 버튼 한 번씩 부탁드려요.

 

■ Independence Rule의 적용

○ A member in public practice must be independent when performing professional services as required by standards issued by bodies designated by the AICPA Council.

○These bodies include, among others, the AICPA, the Securities and Exchange Commission (SEC), the Public Company Accounting Oversight Board (PCAOB), the Government Accountability Office (GAO), and the Department of Labor (DOL).

 

■ An auditor who is not independent must not report under GAAS.

 

■ The auditor must be independent of the entity when performing an engagement in accordance with GAAS unless 

(1) GAAS provide otherwise or 

(2) the auditor is required by law to accept and report on the engagement.