美国注册会计师AICPA历年试题（一）—AUD

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In which of the following situations would an auditor who is rendering an audit opinion on the financial statements of an employee benefit plan that will be filed with the Department of Labor be considered independent? 

A. The auditor's spouse has obtained an immaterial direct financial interest in the employee benefit plan. 

B. The auditor obtained a material indirect financial interest in the employee benefit plan. 

C. A member of the auditor's firm was an investment advisor to the employee benefit plan during the period of professional engagement but was not providing services as of the date of the opinion. 

D. A member of the auditor's firm was a voting trustee of the plan in a prior year but has since disassociated from the plan and did not participate in auditing the financial statements of the plan. 

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