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注会综合阶段英语水平提升班——第三单元1

t-admin154 网校老师 发表于 2017-10-29 16:09:09 | 评论:0  查看:463次 [注会英语]
Unit 3   Professional ethics
一、Key terms
Integrity                                                                     诚信
Independence                                                             独立
Objectivity                                                    客观
Professional competence and due care                            专业胜任能力和应有的关注
Confidentiality                                                            保密
Professional behavior                                             职业行为
Self-interest                                                          自身利益
Self-review                                                         自我评价
Advocacy                                                              过度推介
Familiarity                                                            密切关系
Intimidationexternal pressure)                       外在压力
Client acceptance                                                     接受客户关系
Engagement acceptance                                         承接业务
Changes in a professional appointment                            客户变更委托
Conflicts of interest                                             利益冲突
Second opinions                                                     第二次意见
Fees                                                                             收费
Marketing professional services                                     专业服务宣传
Gifts and hospitality                                             礼品和招待
Custody of client assets                                     保管客户资产
Requirements for objectivity and impartiality           客观公正原则的要求
Audit and review engagements                                            审计和审阅业务
Assurance engagements                                         鉴证业务
Networks and network firms                                                 网络和网络事务所
Public interest entities                                        公共利益实体
Related entities                                                        关联实体
Corporate governance                                            公司治理
Documentation                                                              记录
Engagement period                                                    业务期间
Mergers and acquisitions                                    合并和收购
Financial interests                                                    经济利益
Loans and guarantees                                            贷款和担保
Employment                                                                雇佣
Long association with an audit client                             与审计客户长期关系
Preparing accounting records and financial statements        准备会计记录和编制财务报表
Recruiting services                                                    招聘服务
Overdue fees                                                            逾期收费
Contingent fees                                                        或有收费
二、Key points
1. Professional codes of ethics apply to the individual behavior of professionals and are often based on principles, supplemented by guidance on threats and safeguards.
职业道德规范指导专业人士个体行为,包括基本原则和针对不利影响和防范措施的具体指导。
2.Threats on(Adverse effects of)independence include self-interest, self-review, advocacy, familiarity and intimidation(external pressure).
自身利益,自我评价,过度推介,密切关系和外在压力构成了对独立性的不利影响。
3. Accountants may face conflicts of interest between their own and clients’ interests, or between the interests of different clients.
会计师往往面对来自自身和客户之间的利益冲突或不同客户之间的利益冲突。
三、Reading materials
(一) China Code of Ethics for Certified Public Accountants No. 1——Fundamental Principles of Professional Ethics
中国注册会计师职业道德守则NO. 1 基本原则
1. Integrity
Members should be straightforward and honest in all professional and business relationships. If they see something is amiss, they should say so; they shouldn’t try to conceal it; they shouldn’t turn a blind eye; they shouldn’t try to be ambiguous, they should state things plainly.
诚信
注册会计师应当在所有职业和业务关系中坦率诚实。如果他们发现了错误,就应该如实说明,不应试图隐藏,不能视而不见,不能含糊其辞模棱两可,应该清楚说明。
2. Independence
Independence can be defined as having freedom from situations and relationships where objectivity would be perceived to be impaired (损害) by a reasonable and informed third party. A CPA shall keep independence, both of mind and in appearance (behave and be seen to behave) and avoid any relationship that influences objectivity.
独立性
独立性是指没有受到这样一种关系和状况的影响,在这种关系和状况下一个理性且掌握充分信息的第三方,认为你的客观性受到了损害。注册会计师应保持独立,实质上的独立性和形式上的独立性,避免任何影响客观性的关系。
3. Objectivity
Members should be influenced by the facts and the facts only. They must avoid bias(偏见), conflicts of interest(利益冲突)and undue influence(不当的影响).
客观性
会员的职业判断只能是基于客观事实。他们必须要避免偏见,利益冲突和受到不当的影响。
4. Professional competence and due care
Members must keep themselves up-to-date with legislation and recent developments. They shouldn’t take on work which they are not qualified for or for which they have no skills. They must be diligent, they must be careful.
专业胜任能力和应有的关注
会员应持续了解并掌握当前的法律和近期的发展。他们不能承担不胜任或不具备技能的工作。他们必须勤勉,必须谨慎。
5. Confidentiality
Members should respect the confidentiality of information acquired as a result of professional and business relationships and should not disclose(披露) any such information to third parties without proper and specific authority or unless there is a legal or professional right or duty to disclose (money laundering). And it should not be used for the personal advantage of members or third parties.
保密
会员必须对在职业与业务关系中获得的信息予以保密,未经正确和明确的授权不得向第三方披露,除非是法律和职业的职责或义务要求(洗钱)。涉密信息也不能为自己或第三方谋求利益。
6. Professional behavior
Members should comply with relevant laws and regulations and should avoid any action that discredits(蒙羞,使丢脸) the profession. For example, when they are trying to advertise their services, they shouldn’t say that other members are bad or poor. They should confine themselves to promoting what they are good at; they shouldn’t rubbish other professionals.
职业行为
会员应当遵守相关法律法规,避免发生任何损害职业声誉的行为。例如,会员在宣传自己的服务时不能说其他会员很糟糕。他们只能推介自己擅长的,不能贬低其他注册会计师。
(二) China Code of Ethics for Certified Public Accountants No. 2——Conceptual Framework
中国注册会计师职业道德守则 NO.2 概念框架
1. Threats to professional ethics
1)Self-interest threat
①Financial: own shares in the client
②close business relationships
③close family and personal relationships between the auditor and owners or directors of the company they are auditing
④loans and guarantees from the client to the auditor
⑤overdue fees
⑥high percentage fees
⑦contingent fees (small fee if qualified, larger fee if clean)
⑧employment negotiation
自身利益的不利影响
①经济利益:拥有客户的股票
②密切的商业关系
③注册会计师与被审计公司的所有者或董事存在密切的家庭和私人关系
④审计客户向审计人员提供贷款和担保
⑤逾期的费用
⑥高比例的审计收入
⑦或有收费(如果是有保留的审计意见,收入金额就少;如果是无保留的审计意见,收入金额就高)
⑧受雇协议
2)Self- review threat
This occurs when an auditor has to review work that they previously performed. For example, the external auditor prepared the financial statements and then audited them.
自我评价的不利影响
当审计人员审核自己之前进行的工作,就会发生自我评价的威胁。例如,外部审计人员编制了财务报表而后又进行报表审计。
3)Advocacy threat
This can occur when the auditor is asked to promote or represent their client in some way. In this situation the auditor would have to be biased in favor of the client and therefore cannot be objective. This could happen ,if the client asked the auditor to promote their shares for a stock exchange listing or if the client asked the auditor to represent them in court.
过度推介的不利影响
这种威胁往往存在于当审计人员被要求以某种方式推介或代表客户。在这种情况下,审计人员不得不偏向客户一方,因此不能做到客观。如客户要求事务所推介他们的股票上市或审计人员代表他们出庭。
4)Familiarity threat
This occurs when the auditor is too sympathetic or trusting of the client because of a close relationship with them, so that objectivity and skepticism (怀疑) are lost. This can also arise after a long association with a client.
密切关系的不利影响
这种威胁的产生是由于审计人员与客户存在密切的关系,而过于认可或信任他们,因此丧失了客观性和职业怀疑。长期的关系也会产生这种威胁。
5)Intimidation threat
Clients may try to harass or bully auditors into giving preferential audit reports. They may use the fee as leverage.
外在压力的不利影响
客户也许会通过骚扰或恐吓等手段要求事务所出具他们所希望的审计报告,有时审计收费也会成为一种影响。
6)The supply of other services
The issue of auditor supplying multiple services to their clients, such as taxation and management consultancy, is a controversial one and there are both pros and cons. For example, auditors will know a great deal about the operations of their clients and this can make the performance of other work much more efficient. The danger, of course, is that the auditors come to rely too heavily on the fees earned from the other work and are therefore reluctant to risk losing a client because of an adverse audit opinion. Large audit firms can at least use separate department, though this may be difficult with small firms.
提供其他服务
关于会计师事务所向客户提供其他服务,如税收和管理咨询,一直是饱受争议的一个问题,赞成和反对的观点都有。例如,审计人员对客户的经营非常了解,这样就会使得执行其他工作更有效率。当然威胁在于,事务所对于其他服务的收费过度依赖,就会因为担心失去一个客户而犹豫出具否定的审计意见。大型的事务所至少可以由不同的部门来进行不同的工作,但对于小事务所就会是一个困难。
In United States, listed companies are not allowed to obtain other services from their auditor. This is to ensure that the auditor is independent and performs only the audit. In most jurisdictions, there are no hard and fast rules but the overall guidance on ethics relating to objectivity and independence should be adhered to.
在美国,上市公司不允许从审计事务所获得其他服务。这是为了确保审计人员的独立性,他们只能从事审计业务。在大多数司法管辖区都没有硬性规定,但与客观性和独立性相关的道德总体指导必须是要遵守的。
2. Possible safeguards(可能的防范措施)
1)General safeguards(一般性防范措施)
Safeguards created by the profession. These include: education, training and experience requirements for entry into the profession, continuing professional development requirements, corporate governance regulations, professional standards, monitoring, external review of work and reports, and disciplinary(纪律) action.
职业层面的防范措施包括:进入职业的教育培训和经验要求,持续的职业发展要求,公司治理规定,职业标准,监督,工作和报告经外部复核以及纪律措施。
2)Safeguards in the work environment(工作环境中的防范措施)
These include: oversight (疏忽,失察) structures, ethics and conduct programs, recruitment procedures, internal controls, disciplinary procedures, strong ethical leadership, policies and procedures to promote quality control and culture.
包括:疏忽防范,职业道德和行为规范,招聘程序,内部控制,纪律程序,强有力的道德领袖,促进质量控制和文化的政策和程序。
3)Safeguards created by individuals(个人层面的防范措施)
Complying with professional development requirements, keeping records of contentious(有异议的) issues, using a mentor(导师), and keeping in contact with professional bodies.
遵守职业发展要求,保存有异议问题的记录,有导师的指导,与职业机构保持联系。
4)Specific safeguards(具体防范措施)
Monitoring fees received from significant clients in comparison to total fees to reduce perception of dependence on clients.
监控大客户的收费占全部收费的比例,以减少对客户的依赖。
Rotating(轮换) senior audit staff on an engagement after a fixed period to reduce familiarity threat.
一段固定时间后轮换审计业务的高级审计人员,以减少密切关系的不利影响。
Using separate teams where additional services are offered to audit clients to reduce self review threat.
其他服务由不同的工作组来完成,以减少自我评价的不利影响。
Using independent partners to review work where any ethical threat is identified.
当识别出道德威胁,由独立的合伙人来复核工作。
Not accepting gifts or hospitality, unless it is considered by a partner to be modest.
不接受礼物和招待,除非合伙人认为是适度的。
Not engaging in any business or financial relationship with a client.
不参与到与客户的任何商业或经济关系中。
Not allowing individuals with personal or family ties to a client to be involved in the audit of that company.
不允许任何与客户存在个人或家庭联系的个人参与该公司的审计。
Not providing accountancy or internal audit services for listed audit clients.
不对上市公司提供会计或内部审计服务。
Maintain an up to date engagement letter.
业务约定书随时更新。
In cases where no safeguard are considered sufficient the auditor should resign(辞职).
如果没有充分的防范措施,审计人员应辞职。

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