审计人员的任职资格和职业谨慎态度.pptxVIP

第八章 任职资格和执业条件 ;第八章 目录;任职资格;任职资格的必要性;Judgment Issues Affecting Quality;General Standard No. 5;图表8-1 审计人的教育过程;Independence;形式上的独立性和任职资格;Special Need for Independence in appearance ;Special Need for Independence in appearance ;图表8-2 形式上的独立性的类型;不得有损害独立性的利害关系;组织身份上的利害关系;经济上的利害关系;《中国注册会计师法》第二十二条;Covered member;不得有引起对独立性怀疑的外观;可能引起怀疑的关系或者情形;保持实质上的独立性;对事实的认定;职业怀疑态度的保持;对会计处理的判断;Why;Familiarity with the Client Auditors serving a client for several years may develop relationships that cause the auditor to be less skeptical than necessary. Time Pressure Those in charge of audits are evaluat