2014注会英语综合.docx

Unit 1 China Code of Ethics for Certified Public Accountants 职业道德准则　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 should inform all the parties and accept the engagement on the consent of clients如果为某一特定行业或领域中的两个以上客户提供服务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 should inform all the parties and accept the engagement on the consent of clients　2.礼品和款待 Gifts and hospitality不利影响　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,将对职业道德基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,则应当拒绝接受If the gift or hospitality is beyond the normal business activities, the CPA should refuse it.　3.因经济利益对独立性产生的不利影响 Adverse effect on independence due to financial interest会计师事务所、审计项目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大间接经济利益Have a direct financial interest or a material indirect financial interest in the audit client在某实体（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项目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 connected 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服务的其他合伙人、管理人员或其主要近亲属Partners, managers or their immediate family who provide non-audit services to the audit client在审计客户中拥