★The member of the audit team that recently served as a director,officer or specific employee of the audit 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
★Acting as a director or officer of the audit client 兼任审计客户的董事或高级管理人员
★Long association with an audit client 与审计客户长期存在业务关系
★Provision of non-assurance services to audit clients 为审计客户提供非鉴证服务
★Valuation services评估服务
★Taxation services税务服务
★Internal audit services 内部审计服务
★IT systems services IT服务
★Litigation support services 诉讼支持服务
★Legal services 法律服务
★Recruiting services 招聘服务
★Corporate finance services 公司理财服务
★Overdue fee 逾期收费
★Referral fee 介绍费
★Compensation and evaluation polices 薪酬和业务评价政策
★Actual or threatened litigation 诉讼或诉讼威胁
★Nomination 任命指派提名
★Client screening 客户筛选
★Successor auditor 后任注册会计师
★Predecessor auditor 前任注册会计师
★Present auditor 现任注册会计师
※the judgment as to whether a larger structure is a network shall be made in light of whether a reasonable and informed third party would be likely to conclude, weighting all the speciffic facts and circumstances,that the entities create a network.
※independence from the audit client is required both during the engagement period and the period covered by the financial statements. 注册会计师应当在业务期间和财务报表涵盖期间独立于审计客户。
※When a close family member of a member of the audit team has a direct financial interest or material indirect financial interest in the audit client,a self-interest threat is created.如果审计项目组成员的其他近亲属在审计客户中拥有直接经济利益或重大的间接经济利益，将因自身利益产生不利影响。
※Unless permitted by law or regulation ,a CPA shall not provide assurance services with contingent fee arrangements,that is ,whether ot charge or the level of fees charged shall not be determined by the outcome or rusult of the assurance work performed or a specific object achieved.除法律法规允许外，注册会计师不得以彧收费方式提供鉴证业务，收费与否或收费的多少不得以鉴证工作结果或实现特定目的为条件。
※A CPA may also pay a referral fee to botain a clinet ,the payment of such a referral fee also creates to objectivity and professional competence and due care.
※Before accepting an audit engagement,the successor auditor shall conduct the required communication with the predecessor duditor and evaluate the results of the communication so as to determine whether to accept the audit engagement.
★ Network 网络
★ Public interest entities 公众利益实体
★ Related entities 关联实体
★ Engagement period 业务期间
★ Financial interest 经济利益
★ Close family member 其他近亲属
★ Immediate family 主要近亲属
★ Temporary staff assignments 临时借出员工
★ The member of the audit team that recently served as a director,officer or specific employee of the audit 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
★ Acting as a director or officer of the audit client 兼任审计客户的董事或高级管理人员
★ Long association with an audit client 与审计客户长期存在业务关系
★ Provision of non-assurance services to audit clients 为审计客户提供非鉴证服务
★ Valuation services 评估服务
★ Taxation services 税务服务
★ Internal audit services 内部审计服务
★ IT systems services IT服务
★ Litigation support services 诉讼支持服务
★ Legal services 法律服务
★ Recruiting services 招聘服务
★ Corporate finance services 公司理财服务
★ Overdue fee 逾期收费
★ Referral fee 介绍费
★ Compensation and evaluation polices 薪酬和业务评价政策
★ Actual or threatened litigation 诉讼或诉讼威胁
★ Nomination 任命指派提名
★ Client screening 客户筛选
★ Successor auditor 后任注册会计师
★ Predecessor auditor 前任注册会计师
★ Present auditor 现任注册会计师
※ the judgment as to whether a larger structure is a network shall be made in light of whether a reasonable and informed third party would be likely to conclude, weighting all the speciffic facts and circumstances,that the entities create a network.
在判断一个联合体是否构成网络时，注册会计师应当运用下列标准：一个理性且掌握充分信息的第三方，在权衡所有相关事实和情况后，是否很可能认为这些实体形成网络。
※ independence from the audit client is required both during the engagement period and the period covered by the financial statements. 注册会计师应当在业务期间和财务报表涵盖期间独立于审计客户。
※ When a close family member of a member of the audit team has a direct financial interest or material indirect financial interest in the audit client,a self-interest threat is created.如果审计项目组成员的其他近亲属在审计客户中拥有直接经济利益或重大的间接经济利益，将因自身利益产生不利影响。
※ Unless permitted by law or regulation ,a CPA shall not provide assurance services with contingent fee arrangements,that is ,whether ot charge or the level of fees charged shall not be determined by the outcome or rusult of the assurance work performed or a specific object achieved.除法律法规允许外，注册会计师不得以彧 收费方式提供鉴证业务，收费与否或收费的多少不得以鉴证工作结果或实现特定目的为条件。
※ A CPA may also pay a referral fee to botain a clinet ,the payment of such a referral fee also creates to objectivity and professional competence and due care.
注册会计师为获得客户而支付业务介绍费，可能对客对和公正原则以及专业胜任能力和应有的关注原则产生非常严重的不利影响。
※ Before accepting an audit engagement,the successor auditor shall conduct the required communication with the predecessor duditor and evaluate the results of the communication so as to determine whether to accept the audit engagement.
在接受委托前，后任注册会计师应当与前任注册会计师进行必要的沟通，并对沟通的结果进行评价，以确定是否接受委托。
11年前
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