[Nate]

I’ll try to make this quick, but I couldn’t find anything on Google that gives me the answer I’m looking for. My firm is currently performing a comp for a local Church. One of my coworkers is the daughter-in-law of the senior pastor of the Church, however she had absolutely nothing to do with the comp. She does have access to the records since it’s on our software but she is doing none of the work on this comp. I know it doesn’t matter on the comp, but do we need to include in the accountant’s report that we are not independent? Or is independence not impaired since she isn’t working on the comp at all? Thanks in advance for any answers!

[Puppykoala]

What is comp? compilation? According to the AUD course I have finished studying and am taking the test tomorrow, non-attest engagements like compilation does not require independence, just need to disclose. And since she is not even on the project, there is no need to worry I think.

[AndreA]

I was going to say the same 🙂 Absolutely agree with the comment above. I'm taking AUD tomorrow as well, good luck! If you perform audit, examination, aup or review, I would say you have independence problem.

[Icarito]

Still would need to know if independence impaired to know whether or not to disclose.

[Nate]

Yes, by comp I meant compilation. I’m aware for a compilation it just requires a disclosure, just wasn’t sure if I should edit the accountant’s report to include the disclosure or not, figured I wouldn’t need to though since she isn’t working on the engagement. Thanks for the help everyone! I was going to look at my AUD book but someone is borrowing it, didn’t realize how important those books would be even after passing the exams!

[Author]

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