The network firms are required to be
independent of the client
a. For assurance engagements
provided to an audit client.
b. For assurance engagements provided to
clients that are not audit clients, when
the report is not expressly restricted for
use by identified users.
c. For assurance engagements provided to
clients that are not audit clients, when
the assurance report is expressly
restricted for use by identified users.
d. All of the above
independent of the client
a. For assurance engagements
provided to an audit client.
b. For assurance engagements provided to
clients that are not audit clients, when
the report is not expressly restricted for
use by identified users.
c. For assurance engagements provided to
clients that are not audit clients, when
the assurance report is expressly
restricted for use by identified users.
d. All of the above