1. and how does materiality affect the type of report issued

2. The cases where qualified, adverse, or a disclaimer is issued

3. Independence

4. The difference between independent in fact (in mind) and in appearance

5. What are the factors that affect the CPA firms independence

6. The effect of the financial interests direct and indirect on the independence

7. The contingent fees

8. What is acceptable in terms of advertising

9. What are the services that can and con not be provided to a client public and a private client

10. What are the parts of the Code of Professional Conduct

11. The employment of a CPA and the independence

12. What is the effect of materiality of the investments on the independence

13. Interpretations of the rule that prohibits covered members from owning any stock or other direct investment in audit clients. Who are the covered members

14. The difference between audit risk, audit failure and business risk

15. How to demonstrate the lack of duty to perform certain service

16. Prudent person concept

17. Who is a third party beneficiary

18. What privity of contract is

19. The difference between separate and proportionate liability and joint and several liability

20. The difference between negligence, gross negligence, constructive fraud, and fraud