Kents friend an employee of another local accounting firm


Kent, CPA is a staff auditor participating in the audit engagement of Fort, Inc. Based upon each of the circumstances below, indicate whether or not Kent's actions impair his independence. Explain your response for each situation:

· Kent's friend, an employee of another local accounting firm, prepares Fort's Tax return.

· Kent's sibling is the director of Internal Auditing for Fort, Inc..

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