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has been impaired is all except 9.The four basic principles to determine whether independence a. Assess management's report on internal controls b. audit own work c. mutual or conflicting role with client d. serve in advocacy role 10.The SEC's position on independence can best be characterized as: a. Prohibiting certain financial interests with the client b. Prohibiting certain business relationships with the client C. Restricting the provision of certain non-audit services to audit dients d. All of these 11. Before you become a covered member, you must do all of the following excegt a. Dispose of any direct financial interests and material indirect financial interests. and repay all loans to or from the attest client except those grandfathered c. Close all bank accounts d. Cease active participation in all employee benefit plans If you are offered employment with an attest client you must a. Dispose of any direct financial interests and material indirect financial interests b. Collect and repay all loans to or from the attest client except those grandfathered C. Restrict the provision of non-audit services d. Promptly report any employment negotiations to the appropriate person in your firm 13.An audit is: a rendering an opinion that financial statements have been prepared in accordance with GAAP b. rendering an opinion that financial statements have been prepared in accordance with GAAS c, rendering an opinion that financial statements have been prepared in accordance with PCAOB audit standards d. All of these .Which is not a type of audit opinion?: adverse opinion isclaimer of opinion ualified opinion thdrawal of opinion