Auditing 审计 PARTⅠChina Code of Ethics for Certified Public Accountants 第一部分 职业道德守则 1． appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职 2． fundamental principles 基本原则 3． professional ethics 职业道德 ➢ integrity 诚信 ➢ objectivity / subjectivity 客观性/主观性 ➢ professional competence and due care 专业胜任能力和应有的关注 ➢ confidentiality 保密 ➢ professional behavior 职业行为 4． independence 独立性 ➢ bias 偏见 5． safeguard 防范措施 6． self-interest 自身利益 ➢ loans and guarantees 贷款和担保 ➢ close business relationships 密切的商业关系 ➢ employment with an audit client 与审计客户发生雇佣关系 ➢ family and personal relationships 家庭和私人关系 ➢ gifts and hospitality 礼品和款待 ➢ lowball （向顾客）虚报低价 7． self-review 自我评价 8． advocacy 过度推介 9． familiarity 亲密关系 10． intimidation 外在压力 11． conflict of interest 利益冲突 12． client acceptance 接受客户关系 ➢ engagement acceptance 承接业务 ➢ changes in a professional appointment 客户变更委托 13． second opinion 第二次意见 14． custody of client assets 保管客户资产 15． terminate （使）终结；（使）结束；解雇 ➢ eliminate 消除，排除 16． solicit 招揽；征求 17． network 网络 ➢ network firms 网络事务所 18． public interest entities 公共利益实体 ➢ audit client that are public interest entities 属于公共利益实体的审计客户 19． related entities 关联实体 20． engagement period 业务期间 21． financial interest 经济利益 22． close family member 其他近亲属 ➢ immediate family 主要近亲属 23． temporary staff assignments 临时借出员工 24． the member of the audit team that recently served as a director, officer or specific employee of the audit client （审计项目组成员） 最近曾任审计客户的董事、高级管理人员或特定员工 25． acting as a di...
