2015荣誉考资dakj注会审计英语题突破班014讲义

1、荣誉考资专题七中国会计师职业道德守则本章考情分析本专题属于非常重要的内容，介绍的是职业道德基本原则、概念框架及其具体运用、注册会计师在执行审计业务时对独立性的要求。非常有可能考查分析性的简答题。考生应重点掌握各种具体情况对一、重点专业词汇会计师独立性产生的及其防范措施。1：& 385064638荣誉考资二、重点考点讲解及例题分析【考点一】可能对遵循职业道德概念框架产生不利影响的（Compliance with the framework of Profesbe threatened by the following factors）al ethics concept may potential

2、ly【注意】主要产生于：自身利益、自我评价、过度推介、密切关系和外在压力。Threats fallo one or more of the following categories: self-erest, self2：& 385064638荣誉考资-review, advocacy, familiarity andimidation.（1）自身利益导致不利影响的情形 self-erest（2）自我评价导致不利影响的情形(self-recview)（3）过度推介导致不利影响的情形(advocacy)（4）密切关系导致不利影响的情形(familiarity)（5）外在压力导致不利影响的情形(im

3、idation)3：& 385064638A、项目组成员的近亲属担任客户的董事或高级管理A member of the engagement team having a close or immediate family member who is a director or officer of the cnt.B、会计师的或高级员工与鉴证业务客户存在长期业务关系A partner or senior employee of the firm having a long assotion with the arance cnt.A、推介审计客户的The firm promoting shar

4、es in an audit cnt.B、在审计客户与第发生或纠纷时，会计师担任该客户的辩护人A CPA acting as an advocate on behalf of an audit cnt in litigation or disputes with third parties.A、在对客户提供财务系统的设计或操作服务后，又对系统的运行有效性出具鉴证A firm iing an arance report on the effectiveness of the operation of finanl systems after designing or Implementing t

5、he systems.B、鉴证业务项目组成员担任或最近曾经担任客户的董事或高级管理A member of the arance team being or having recently been, a director or officer of the cnt.A、鉴证业务项目组成员在鉴证客户中拥有直接经济利益；A member of the arance team having a direct finanleresthe arance cnt.B、会计师的收入过分依赖于某一个客户；A firm having undue dependence on total fees from a c

6、nt. C、鉴证业务项目组成员与鉴证业务客户存在重要且密切的商业关系；A member of the arance team having a significant close business relationship win arance cnt.D、鉴证业务项目组成员正在与鉴证客户协商受雇于该客户；A member of the arance team enteringo employment negotiations with the arance cnt.E、会计师与客户就鉴证业务达成或有的协议；A firm enteringo a contingent fee arrangeme

7、nt relating to an arance engagement.荣誉考资【考点二】审计业务对独立性的要求（independence）（1）经济利益对独立性的不利影响(finanlerest)A、项目组成员及其主要近亲属在审计客户中拥有直接经济利益或间接经济利益，将导致由于自身利益产生非常严重不利影响，导致没有任何防范措施可以将其降低至可接受的水平。If a firm, a member of the audit team or a member oft individuals immediatefamily has a direct finanlerest or a material

8、indirect finanleresthe audit cnt, the self-erest threat created would be so significantthreat to an acceptable level.tno safeguards could reduce theB、如果项目审计组某一成员的其他近亲属在审计客户中拥有直接经济利益或经济利益，将因自身利益产生非常严重不利影响。间接When a close family member of a member of the audit team has a direct finanlerest or a materia

9、l indirect finanlerest in the audit cnt, aself-erest threat is created.【注意】防范措施：处置经济利益；由审计项目组以外的工作；将该成员调离该项目组。会计师复核该成员已执行Safeguards：the close family member dising the finanlerest; havingmember of thea CPA who is not a member of the audit team review the work of theaudit team; removing the individual

10、 from the audit team.（2）和担保(loans and guarantees)或类似金融机构作为审计客户不按照正常的程序、条款和条件对、项目组成员及其近亲属提供或担保，将因自身利益产生非常严重的不利影响A loan or a guarantee of a loan to the firm or a member of the audit team, ora member oft individuals immediate family from an audit cntor a similar institution may create a threat to indep

11、endence.t is a bIf the loanuarantee is not made under normal lending procedures, terms andconditions by the audit cnt, a self-erest threat would be createdt wouldbe so significantt no safeguards could reduce the threat to an acceptable level.（3）与客户发生雇佣关系(employment)审计项目组成员参与审计业务，但知道未来某一时间将要或者有可能加入审计

12、客户，将因自身利益产生不利影响A self-erest threat is created when a member of the audit tearticipateshe audit engagement while knowingt the member of the audit team will, ormay johe cnt sometimehe future.（4）为审计客户提供非鉴证服务（providing nonaudit service）在审计客户属于公众利益实体的情况下，会计师不得提供与下列方面有关的4：& 385064638A、受到客户解除业务关系的A firm be

13、ing threatened with dismissal from a cnt engagement.B、受到降低的影响而不恰当地缩小工作范围A firm being prered to reduce inappropriay the extent of work performed in order to reduce fees.C、由于客户员工对所的事项更具有专长，会计师服从其判断的压力 A CPA feeling prered to agree with the judgment of a cnt employeebecause the employee has more expert

14、ise on the matter in question.荣誉考资审计服务：与财务的金额或披露相关的控制财务会计系统对被审计财务报表具有影响he case of an audit cntt is a publicerest entity, the accountingfirm shall not provideernal audit servit related to：ernal controlsl accounting systems or amounts orrelated to finanl reporting ;finandisclosures（5）或有t are material

15、to the audited finan（fees）l sements.将因自身利益产生非常严重的不利影响，导致没有防范措施可以将其降至可接受的水平，会计师不得采用如此安排。A contingent fee charged directly or indirectly by an accounting firm in respectof an audit engagement creates a self-erest threatt is so significanttno safeguards could reduce the threat to an acceptable level. A

16、ccordingly, theaccounting firm shall not entero such fee arrangement.【简答题】（2011 年）上市公司甲公司系 ABC 会计师的常年审计客户。2010 年 4 月 1 日，ABC 会计师事务所与甲公司续签了 2010 年度财务报表审计业务约定书。XYZ 会计师和 ABC 会计师使用同一品牌，共享重要的专业资源。ABC 会计师事项：要求：针对上述（1）至（6）项，逐项ABC 会计师遇到下列与职业道德有关的及其是否中国会计师职业道德守则，并简（1）ABC 会计师明理由。委派 A会计师担任甲公司 2010 年度财务报表审计项目合伙

17、人。A会计师曾担任甲公司 2004 年度至 2008 年度财务报表审计项目，但未担任甲公司 2009 年度财务报表审计项目。【审计】。A会计师担任关键审计5 年轮换后，再次担任该客户的关键职业道德守则需要在 2 年后，否则因自我评价Inappropriate. Not until 2 years after the audit roion could the auditorsaccept the pervious cnt, or the independence would be impaired due to self-review.（2）2010 年 9 月 15 日，甲公司收购了乙公司

18、80%的股权，乙公司成为其控股子公司。A会计师自 2009 年 1 月 1 日起担任乙公司的独立董事，5 年。的审计客户，A【】。因企业合并导致乙公司成为 ABC会计师担任审计客户(乙公司)的独立董事会，因自我评价职业道德守则。Inappropriate. Because of the business combinations, YI Companyes one ofnt; therefore,the cnts of ABC firm. A is the independent director of the cthe independence may be impaired due to

19、self-review.（3）B会计师系ABC 会计师的了甲公司，与 A会计师同处一个业务部门。2010 年 3 月 1 日，B，ABC 会计师会计师未委派 B5 000 股，每股 l0 元，由于尚未出售该会计师担任甲公司审计项目组成员。【】。A会计师所在分部的其他在审计客户中拥有直接经济利益，因经济利益职业道德守则。Inappropriate. Othartners of the firm have direct t; therefore, profesal code of ethic may be violated due to self-（4）丙公司系甲公司的母公司，甲公司审计项目组成员

20、 C 的妻子在丙公司担任财务总监。【】。审计项目组成员的主要近亲属(其妻子)是审计客户的高级管理，其5：& 385064638荣誉考资岗位职责对财务报表产生影响，因密切关系职业道德守则。Inappropriate. Members of the engagement team have close relativest workements;for the cnt in keyitionsve material impact on the finanl stherefore, independence may be impaired due to familiarity.（5）甲公司审计项目组成员