Examples of safeguards within the client's systems and procedures include, except:Select one:a.The client has a corporate governance structure that provides appropriate oversight and communications regarding the firm's services.b.The client has implemented internal procedures that ensure objective choices in commissioning non-assurance engagements.c.The client has competent employees with experience and seniority to make managerial decisions.d.The client requires persons including the management to ratify or approve the appointment of a firm to perform an engagement.

Examples of engagement-specific safeguards in the work environment include the following, except:Select one:a.Having a professional accountant who was not a member of the assurance team review the assurance work performed or otherwise advise as necessary.b.Consulting an independent third party, such as a committee of independent directors, a professional regulatory body or another professional accountant.c.Having a professional accountant who was not involved with the non-assurance service review the non-assurance work performed or otherwise advise as necessary.d.Securing the client's commitment to improve corporate governance practices or internal controls.

In the work environment, the relevant safeguards will vary depending on the circumstances. Work environment safeguards compriseSelect one:a.firm-wide safeguards onlyb.firm-wide safeguards and engagement-specific safeguardsc.none of thesed.engagement-specific safeguards only

example of a safeguard developed to manage risks of powerful technologies?

A professional accountant in public practice is prohibited to rely on safeguards that the client has implemented.Select one:TrueFalse

Providing certain non-assurance services to an audit client may create a threat to independence so significant that no safeguards could reduce the threat to an acceptable level. All the following are examples of this type of non-assurance services except: A. Services that assume a management responsibility. B. Tax planning that impacts the financial statements C. Tax preparation for chief executives. D. Internal audit services.