A covered member $($i$.$e$.,$ the auditor$)$ will be considered independent from the client if his or her close relative:

a$.$ has a material indirect financial interest in a client.

b$.$ has a financial interest in a client that allows the relative to have an insignificant influence over the activities of the client.

c$.$ is an employee of the client in a key position.

d$.$ has a direct financial interest in the client.

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How would you detect that purchase transactions have not been properly recorded in the correct fime period?

a$.$ A$.$ Trace receiving reports to supplier invoices.

b$.$ B$.$ Trace unmatched receiving reports to the appropriate journal or ledger.

c$.$ C$.$ Compare the dates on the receiving tickets.

d$.$ D$.$ Both a and c$.$

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