Match the below definition with the independence terms it describes."With respect to a particular Restricted Entity, any Deloitte professional who is on the Audit Team, in the Chain of Command, providing non-audit services, or a Partner in the Office from which the Audit Engagement Partner primarily practices in connection with the audit"Select the correct option and click Submit.- Lead Client Service Partner- Immediate Family Member- Audit Team- Covered Person
Match the below definition with the independence terms it describes. "With respect to a particular Restricted Entity, any Deloitte professional who is on the Audit Team, in the Chain of Command, providing non-audit services, or a Partner in the Office from which the Audit Engagement Partner primarily practices in connection with the audit" Select the correct option and click Submit. - Lead Client Service Partner - Immediate Family Member - Audit Team - Covered Person
题目解答
答案
根据题目定义，“With respect to a particular Restricted Entity, any Deloitte professional who is on the Audit Team, in the Chain of Command providing non-audit services, or a Partner in the Office from which the Audit Engagement Partner primarily practices in connection with the audit”，需要匹配对应的独立性术语。
分析定义：
- Audit Team：审计团队成员。
- Chain of Command providing non-audit services：提供非审计服务的指挥链中的人员。
- Partner in the Office：审计业务合伙人所在办公室的合伙人。
这些人员均属于“Covered Person”（覆盖人员）的范畴。根据德勤独立性政策，“Covered Person”指在特定受限实体中，属于审计团队、提供非审计服务的指挥链，或与审计业务合伙人同办公室的合伙人。
其他选项分析：
- Lead Client Service Partner：主要客户服务合伙人，不符合定义。
- Immediate Family Member：直系家庭成员，与定义无关。
- Audit Team：仅指审计团队，范围较窄。
综上，最符合的术语是“Covered Person”。
答案：Covered Person