Hotel.roadmap

1.260.020 : least is not a problem to the firm's independence if Bruce follow the rental procedure(send email to make sure)

have to apply teh independence rules that are applicable to your financial statement attest client to certain entities that are related to clients. and exceptions

partner calls a customer need a new auditor

Ethic and independence check

check with Manager Robert

1.224 affiliate 联营公司，政府单位1.224.010 customer affiliate

check with Samantha

pub.aicpa.rog/codeofconduct search \"brother\

pub.aicpa.rog/codeofconduct search \"lease\"

AICPA 职业道德

Exceptions : open tools - mybookmarks - affiliate (附属)1. a close relative's employment at an affiliate in a ' key position' wont impair independence unless the close relative's role and responsibilities also would put him in a key position with respect to the audit client.例外之一是近亲在关键岗位上工作的“关键职位”不会损害独立性，除非近亲的角色和责任也会使他或她对审核客户处于关键位置。所以，即使托马斯在二手车经销商中处于关键位置，如果他不能对控股公司施加影响，那么你也不会有问题。

1.260.020 loan mentions that loan( mortgage) is not a problem to the firm's independence if Samantha follow the normal rules of the bank's loan

check with Bruce

1.260.040 lease1.260.020 loan

pub.aicpa.rog/codeofconduct search \"checking account\"

check customer list

Sub sidiary would be considered an affiliate

数据更新

1.255.010 Depository Accountif Roberts's accounts are insured and any uninsured amounts are immaterial( no important) to Robert. no need for move account to another bank if the firm lands audit(email him to confirm)

Independence rules for partners and professional staff

pub.aicpa.rog/codeofconduct search \"sibling\"（近亲） with advanced search

SAFe Implementation

searchpub.aicpa.org/codeofconductwith'affiliate'分支机构