15. A CPA purchased stock in a client corporation and placed it in a trust as an educational fund for the CPA's minor child. The trust securities are not material to the CPA's wealth but are material to the child's personal net worth. According to the AICPA Code of Professional Conduct, would this action impair the CPA's independence with the client?
(A) Yes, because the stock would be a direct financial interest and materiality is a factor.
(B) No, because the CPA would not have a direct financial interest in the client.
(C) Yes, because the stock would be a direct financial interest and materiality is not a factor.
(D) Yes, because the stock would be an indirect financial interest and materiality is not a factor.

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國立臺北大學 114 學年度碩士班一般入學考試試題

系(所)組別：會計學系

科 目：審計學

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