Câu 173: AUD: CPA Auditing and Attestation Exam

Which of the following are true regarding communication requirements an auditor must follow when providing tax services to an audit client who is an issuer under the Sarbanes-Oxley Act of 2002?I. The auditor must communicate to the audit committee, in writing, regarding the proposed tax services and related fees.II. The auditor must communicate to the audit committee, in writing, when the proposed tax services involve contingent fee arrangements.III. The auditor must discuss with the audit committee the potential effects of the proposed tax services on the firm's independence.

1. A. I and II only.
2. B. I, II, and III.
3. C. I and III only. — đáp án hiện tại
4. D. II and III only.