审计第二章

跖曰：“夫妄意室中之 藏，圣也；入先，勇也；出后， 义也；知可否，知也；分均， 仁也。五者不备而能成大盗者， 天下未之有也。” 《庄子· 胠箧》
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盗跖说：“凭空推测屋里储 藏着什么财物，这就是圣明；率 先进到屋里，这就是勇敢；最后 退出屋子，这就是义气；能知道 可否采取行动，这就是智慧；事 后分配公平，这就是仁爱。以上 五样不能具备，却能成为大盗的 人，天下是没有的。”
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conflicts of interest Types: 1) conflicts between member’s and client’s interests 2) conflicts between interests of different clients
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conflicts of interest
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请判断以下CPA的独立性是否受到影响？
CPA张三和审计客户的员工李四是 儿女亲家。 CPA王二收到审计客户旅游的邀请。 CPA马咨和审计客户的员工孙五是 同学。
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独立性概念框架要求CPA采取下列措施：
1 ．识别对独立性的不利影响；
2 ．评价已识别不利影响的重大程度；
3 ．必要时采取防范措施消除不利影响或将其 降至可接受水平。 如果未能采取有效防范措施消除不利影 响或将其降至可接受水平，注册会计师应当 拒绝接受审计业务委托或解除审计业务约定。
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Professional behavior (not commit an act discreditable to the profession) – behave with courtesy and consideration – don’t make exaggerated claims for the services they can offer, the qualifications they possess, or experience they have gained – don’t make disparaging references or un substantiated comparisons to the work of others – comply with laws and regulations
IPO PC
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Integrity: members should be straightforward and honest in all professional and business relationships. Objectivity: members should not allow bias, conflicts of interest or undue influence of others to override professional and business judgements.
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The auditor has also been approached by the police. They are investigating a suspected fraud perpetrated by the managing director of the company and they wish to ask the auditor certain questions about him. Required: describe how the auditor should respond to these types company has breached tax regulations, environmental regulations and health and safety regulations. The auditor has been approached by the tax authorities, the government body supervising the award of licenses to such companies and a trade union representative. All of them have asked the auditor to provide them with information about the company.
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conflicts of interest 2) conflicts between interests of different clients e.g. auditors may find themselves as auditors to both predator and target companies in contested take-over bids. Auditors possess material confidential information of the both.
(not exhaustive )
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Confidentiality • definition • exception
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Confidentiality
• definition 1) Don’t disclose any information to third parties without proper and specific authority. 2) Confidential information (eg. Officers’ salaries,
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Professional competence 1) attain and maintain professional knowledge and skill 2) act in accordance with the requirements of an assignment carefully with professional scepticism, thoroughly and on a timely basis. Due care: Members should observe the profession’s standards and strive to improve competence. How? -CPD
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第二节 独立性原则（适用于执行公共业务的职业会 计师 ）
独立性，是指实质上的独立和形式上的独立。 实质上的独立是一种内心状态 ，是指注册会计
师在发表意见时其专业判断不受影响，公正执业， 保持客观和专业怀疑；
形式上的独立，是指会计师事务所或鉴证小组
避免出现这样重大的情形，使得拥有充分相关信 息的理性第三方推断其公正性、客观性或专业怀 疑受到损害。” 独立性是注册会计师执行鉴证业务的灵魂。
1) conflicts between member’s and client’s interests eg. long-term overdue audit fee The member competes directly with a client. A client sues the member for negligence in the previous audit. The member has a joint venture with a company that is in competition with a client. not accept or continue the engagement (significant conflict of interest) Notify the client of the conflict of interest and obtain his consent to act
product pricing, advertising plans, product cost data)
acquired as a result of professional and business relationships should not be used for the personal advantage of the professional accountant or third parties.
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孔子说：“民无信不立”。 孟子说：“诚者，天之道也；思诚者，人 之道也”。 2001年4月16日，朱镕基总理视察上海国家 会计学院并题词“不做假帐”。
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第二章 职业道德基本原则和概念框架 第一节 职业道德基本原则 第二节 独立性原则
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fundamental principles Integrity Professional competence and due care Objectivity Professional behavior Confidentiality
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2)

conflicts of interest conflicts between interests of different clients
safeguards: Build a ‘Chinese wall’ within the firm so as to avoid affecting the interests of any client. Advise one or more clients to seek additional independent advice. Procedures to prevent access to information, for example, strict physical separation of both teams, confidential and secure data filing. Clear guidelines for members of each engagement team on issues of security and confidentiality. These guidelines could be included within the audit engagement letters. Potentially the use of confidentiality agreements signed by employees and partners of the firm. Regular monitoring of the application of the above safeguards by an independent partner.