Which of the following represents a situation in which an auditor is independent of the client ? Question 4 In which of the following situations would a CPA not be considered independent ? Question 5 The ethical framework derived from utilitarianism and rights theories indicates all of the following steps except Question 6 Which of the following is included in the AICPA Code of Professional Conduct ? Question 7 Normally the auditor is not permitted to divulge confidential information obtained from a client . Which of the following situations would be a violation of this requirement ? Question 8 A member of the AICPA must safeguard the confidentiality of client information . Auditors , however , must disclose information to nonclients for the following reasons except to : Question 9 Which of the following is a preventive control ? Question 10 An accounting system that maintains an adequate audit trail is implementing which internal control procedure ? Question 11 When duties cannot be segregated , the most important internal control procedure is Question 12 The concept of reasonable assurance suggests that Question 13 The most cost-effective type of internal control is Question 14 The fundamental difference between internal and external auditing is that Question 15