CPA综合英语备考.docVIP

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，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服务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已知相关方，并在征得他们同意的情况下执行业务the CPA shoul