試題詳解

6.Which of the following is least likely to be considered an indicator of dominant influence exerted by a related party?
(A) Management operating and financing decisions are dominated by top management.
(B) Significant transactions are referred to the related party for final approval.
(C) There is little or no debate among management and those charged with governance regarding business proposals initiated by the related party.
(D) Transactions involving a close family member of the related party are rarely independently reviewed and approved.