audit committee, authorizations, board of directors, control activities, control environment, COSO, documents and records, monitoring, reporting responsibilities, risk assessment, separation of duties, SOX requirements, transaction-related audit objectives

AICPA independence rule of conduct, audit committee, bookkeeping, confidentiality exceptions, covered persons, direct vs indirect, employment relationships, enforcement, financial interests, litigation between CPA firm and client, material or immaterial, ownership interests, partner rotation, prohibited services, rule 101, SEC provisions addressing auditor independence, SOX act, unpaid fees, violation