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　　为了帮助各位考生更好地备考及复习2015年的USCPA考试，高顿网校小编在此整理以下USCPA考试考点解析，希望对您有所帮助！
　　Topic： independence
　　Content：
　　考关于issuer的貌似少于5题，而且是不用思考题，如几年的doc retention和几年换auditor
　　Independence 的判定
　　Independence, 各种细节各种percentage
　　一个是direct financial interest 和 indirect financial interest
　　对独立性的影响
　　考点解析：
　　Independence impairment:
　　covered member
　　immediate family
　　close relatives
　　key position
　　direct and indirect material financial interest
 
　　Sample Question
　　Carr, CPA, is a staff auditor participating in the audit engagement of Fort,Inc. Which of the following circumstances impairs Carr’s independence?
　　a. During the period of the professional engagement, Fort gives Carr tickets to a football game worth $75.
　　b. Carr owns stock in a corporation that Fort’s 401(k) plan also invests in.
　　c. Carr’s friend, an employee of another local accounting firm, prepares Fort’s tax returns.
　　d. Carr’s sibling is director of internal audit at Fort.
　　小编寄语：出路出路，走出去了，总是会有路的。困难苦难，困在家里就是难。