MC 3-1 LO5 Auditors are interested in having independence in appearance because Page 99 a. they want to impress the public with their independence in fact. b. they want the public at large to have confidence in the profession. e they need to comply with the standards of fieldwork of GAAS de audits should be planned, and assistants, if any, need to be properly supervised. MC 3-2 LO1 If a PA says she always follows the rule that requires adherence to CPA pronouncements in order to give a Standard unqualified audit report, she is following a philosophy characterized by a the imperative principle in ethics. b the utilitarian principle in ethics. c the generalization principle in ethics. d reliance on one's inner conscience. MC 33 LO4 Which of the following committees has been authorized to discipline members in violation of the rules of professional conduct? a CPA Canada Committee on Professional Ethics b. Appeals Committee c. Discipline Committee d Professional Conduct Committee MC 3-4 LO4 Which of the following bodies does not have any power to punish individual members for violations of the rules of professional conduct? a. CPA Canada b. CRA c. OSC d CPA Ontario