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1、-CPA综合英语备考复习重要性建议顺序：1职业道德+审计+公司战略2财管+经济法3会计+税法Unit 1 职业道德准则 China Code of Ethics for Certified Public Accountants 1.利益冲突 Interest conflict产生利益冲突的具体情形业务承接前采取的措施如果会计师事务所的商业利益或业务活动可能与客户存在利益冲突If the business interests or activities of the accounting firm have interest conflict with the client注册会计师应当告知客户
2、，并在征得其同意的情况下执行业务The CPA should inform the client and accept the engagement on the consent of the client如果为存在利益冲突的两个以上客户效劳If the CPA provides services for more than two clients that have interest conflict with each other注册会计师应当告知所有相关方，并在征得他们同意的情况下执行业务the CPA should inform all the parties and accept t
3、he engagement on the consent of clients如果为*一特定行业或领域中的两个以上客户提供效劳If the CPA provides services for more than two clients in a particular industry or field注册会计师应当告知客户，并在征得他们同意的情况下执行业务the CPA should inform all the clients and accept the engagement on the consent of clients2.礼品和款待 Gifts and hospitality不利影
4、响Adverse effects防范措施Preventive measures客户向注册会计师 或其近亲属赠送礼品或给予款待,将对职业道德根本原则产生不利影响It may adversely affect the basic principle of professional ethics if the client provides gifts or hospitality to CPA or his close relatives.如果款待超出业务活动中的正常往来,则应当拒绝承受If the gift or hospitality is beyond the normal business
5、 activities, the CPA should refuse it.adversely affect = create a threat to= create an adverse effect on =impair the independence Adverse effect on independence due to financial interest会计师事务所、审计工程组成员或其主要近亲属Accounting firm, members of the audit program team and their immediate family在审计客户中拥有直接经济利益或重
6、大间接经济利益Have a direct financial interest or a material indirect financial interest in the audit client在*实体该实体在审计客户中拥有控制性的权益,并且审计客户对该实体重要中拥有直接经济利益或重大间接经济利益Have a direct financial interest or a material indirect financial interest in the entity工程合伙人所在分部的其他合伙人或其主要近亲属Other partners in the office connecte
7、d with the audit engagement and their immediate family在审计客户中拥有直接经济利益或重大间接经济利益Have a direct financial interest or a material indirect financial interest in the audit client为审计客户提供非审计效劳的其他合伙人、管理人员或其主要近亲属Partners, managers or their main close relatives who provide non-audit services to the audit client
8、在审计客户中拥有直接经济利益或重大间接经济利益Have a direct financial interest or a material indirect financial interest in the audit client4.贷款和担保 Loans and guarantees对独立性产生不利影响的情况Situations that impair independence防范措施Preventive measures会计师事务所从银行或类似金融机构等审计客户取得贷款Loans to an accounting firm from an audit client that is a
9、bank or other financial institution按照正常的贷款程序、条款和条件Be made under normal procedures, terms and conditions贷款重大,由网络中未参与执行审计业务并且未承受该贷款的会计师事务所复核已执行的工作;If the loan is material, the audit work may be reviewed by other accounting firms that are not engaged in the audit and not accept the loans不按照正常的贷款程序、条款和条
10、件没有防范措施能够将其降至可承受水平no preventive measures can reduce it to an acceptable level会计师事务所、审计工程组成员或其主要近亲属Accounting firm, members of the audit program team and their main close relatives从不属于银行或类似金融机构的审计客户取得贷款或担保A loan or loan guarantee from an audit client that is not a bank or other financial institution没
11、有防范措施No preventive measures向审计客户提供贷款或为其提供担保A loan or loan guarantee to an audit client 没有防范措施No preventive measures5.商业关系 Business relationships会计师事务所、审计工程组成员或其主要近亲属, 在*股东人数有限的实体中拥有经济利益,而审计客户或其董事、高级管理人员也在该实体拥有经济利益If the accounting firm, a member of the audit team or their immediate family has financ
12、ial interest in an entity that has limited shareholders, and the audit client or its directors and senior management also have financial interest in the entity, it may impair the independence同时满足以下条件的,该商业关系不会对独立性产生不利影响:If the following requirements are met, the business relationship has no adverse e
13、ffect on independence:会计师事务所、审计工程组成员或其主要近亲属, 在*股东人数有限的实体中拥有经济利益,而审计客户或其董事、高级管理人员也在该实体拥有经济利益If the accounting firm, a member of the audit team or their immediate family has financial interest in an entity that has limited shareholders, and the audit client or its directors and senior management also
14、have financial interest in the entity, it may impair the independence这种商业关系对于会计师事务所、审计工程组成员或其主要近亲属以及审计客户均不重要;The business relationship is not material to the accounting firm, member of the audit team and main close relatives;会计师事务所、审计工程组成员或其主要近亲属, 在*股东人数有限的实体中拥有经济利益,而审计客户或其董事、高级管理人员也在该实体拥有经济利益If the
15、 accounting firm, a member of the audit team or their immediate family has financial interest in an entity that has limited shareholders, and the audit client or its directors and senior management also have financial interest in the entity, it may impair the independence该经济利益对一个或几个投资者并不重大;The financial interest is not material to one or several investors;会计师事务所、审计工程组成员或其主要近亲属, 在*股东人数有限的实体中拥有经济利益,而审计客户或其董事、高级管理人员也在该实体拥有经济利益If the accounting firm, a member of the audit team or their main close relative has financial interest in an entity that has limited shareholders, and the audit client o
