项目一注册会计职师业道德规.ppt

LOGO 审 计 实 务 Auditing Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 2 项目二 初步业务活 动 项目三 采购与付款 循环审计 项目四 生产与仓储 循环审计 项目五 销售与收款 循环审计 项目六 投资与筹资 循环审计 项目七 货币资金 审计 项目八 终结审计与 审计报告 按审计业务工作流程序化教学内容 项目一 审计基础知识 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 3 项目1 审计基础知识 任务1 认识审计 任务2 审计过程 任务3 风险导向审计流程 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 4 任务1 认识审计 专职机构与人员 审计者 经营管理者 被审计者 财产所有者 审计授权（委托）人 1 授权或委托经营管理 2 履行经济责任 4 进行审计 5 提供审计所需资料 6 报告审计结果 3 授权或委托审计 财产所有权与经营管理权分离 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 任务1 认识审计 审计的产生和发展 v 中国：政府审计、注册会计师审计、内部审计 三位一体的审计监督体系 v 外国：“英国南海公司事件” v“四大”会计师事务所：普华永道、安永、毕马 威、德勤（安达信“安然”事件）-查安然丑 闻 v 经济越发展，审计越重要 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 1 注册会计师审计概述 2 财务报表审计法律责任 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 7 是指依法接 受委托，对 被审计单位 的财务报表 及其相关资 料进行独立 审查，提出 审查意见的 业务。 注册会计师审计概述 审计 按执 行主 体不 同划 分为 政府审计 注册会计师审计 内部审计 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 8 注册会计师 是指依法取得注册会 计师证书并接受委托 从事审计和会计咨询 、会计服务等业务的 执业人员。 注册会计师实行全国统一考试制度 注册会计师考试是中国的一项执业资格考试。 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 9 新的考试制度于2009年度开始实施, 将注册会计师考试划分为两个阶段。 第一阶段，即专业阶段考试 第二阶段，即综合阶段考试 考生在通过专业阶段考试的全部科 目后，才能参加综合阶段考试。 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 10 2.具有高等专科以上学校毕业学历、或者具 有会计或相关专业中级以上技术职称。 2011年注册会计师专业阶段考试报名条件 1.具有完全民事行为能力； Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 11 2.已取得财政部考委会颁发的注册会计师全 国统一考试专业阶段考试合格证书的。 2011年注册会计师综合阶段考试报名条件 1.具有完全民事行为能力； Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 12 注册会计师全国统一考试报名时间 考试每年举行一次，注册会计师全国统一考 试报名时间一般在每年的3月中旬至4月中 旬，具体时间由各地方考试委员会确定。 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 13 注册会计师考试科目 专业 阶段 考试 设6个 科目 综合阶段考试设职业能力综合测试1个科目 会计 审计 财务成本管理 公司战略与风险管理 经济法 税法 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 14 报名人员可在一次考试中同时报 考六个科目，也可选择报考部分 科目，单科成绩合格者，其合格 成绩在取得单科合格成绩后的连 续四次考试中有效 。 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 15 安排在每年九月份中下旬，成 绩公布是12月份。 注册会计师全国统一考试时间 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 16 注册会计师依法执行业务，应当取得财政 部统一制定的中华人民共和国注册会计师 证书。 参加注册会计师全国统一考试成绩合格，并 在中国境内从事审计业务工作2年以上者， 可以向省级注册会计师协会申请注册。 注册会计师申请注册的条件 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 17 注册会计师业务范围 审计业务 审阅业务 其他鉴证业务 相关服务业务 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 18 审计业务 审查企业财务报表，出具审计报告。 验证企业资本，出具验资报告。 办理企业合并、分立、清算事宜中的审 计业务，出具有关的报告。 办理法律、行政法规规定的其他审计业 务，出具相应的审计报告。 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 19 相关服务业务 对财务信息执行商定程序 代编财务信息 税务服务 管理咨询 会计服务 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 20 会计师事务所 是注册会计师依法 承办业务的机构 有限责任会计师事务所 普通合伙会计师事务所 独资会计师事务所 有限责任合伙会计师事务所 会计 师事 务所 的组 织形 式 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 21 我国 会计 师事 务所 的组 织形 式 合伙会计师事务所 有限责任会计师事务所 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 22 普通合伙会计师事务所是由两位或两位 以上合伙人组成的合伙组织形成的会计 师事务所。 债务由合伙人按出资比例或者协议的约 定，以各自的财产承担责任，合伙人对 会计师事务所的债务承担连带责任。 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 23 有限责任会计师事务所是指由注册会计 师出资发起设立、承办注册会计师业务 并负有限责任的社会中介机构。 以有限责任方式设立的会计师事务所以 其全部资产对其债务承担责任，会计师 事务所的出资人承担的责任以其出资额 为限。 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 24 注册会计师职业道德守则 注册会计师业务准则 会计师事务所质量控制准则 注 册 会 计 师 执 业 准 则 注册会计师执业准则体系 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 注册会计师业务 准则 会计师事务 所质量控制 准则 鉴证业务 准则 相关服 务准则 鉴证业务 基本准则 审计 准则 审阅 准则 其他鉴 证业务 准则 审计 证据 财务报 表审阅 内部控制 鉴证 代编财 务信息 业务质 量控 制 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 26 注 册 会 计 师 业 务 准 则 鉴证业务准则 相关服务准则 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 27 中国注册会计师审计准则 中国注册会计师审阅准则 中国注册会计师其他鉴证业务准则 鉴证业务基本准则 审计准则是整 个执业准则体 系的核心 1.鉴证业务准则 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 28 v 审计准则用于规范注册会计师执行历史财务信息(主要是财务报表)审 计业务，要求注册会计师综合使用审计方法，对财务报表获取合理程度 的保证。 v 审计业务注册会计师的法定业务 合理保证 可接受的低水平风险，高水平保证 以积极方式提出结论 “我们认为，ABC公司财务报表已经按照企业会计准则的规定编制, 在所有重大方面公允反映了ABC公司2012年12月31日的财务状况以及2012 年度的经营成果和现金流量。” Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 29 v 审阅准则用于注册会计师执行历史财务信息审阅业务，要求注册会计 师主要使用询问和分析程序，对财务报表获取有限程度的保证。 v 审阅业务 有限保证 高风险低水平保证 以消极方式提出结论 “根据我们的审阅，我们没有注意到任何事项使我们相信,ABC公司财务 报表没有按照企业会计准则的规定编制，未能在所有重大方面公允反映 被审阅单位的财务状况、经营成果和现金流量。” Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. v其他鉴证业务准则用于规范注册会计师执行历史 财务信息审计和审阅以外的其他鉴证业务。 v除了审计业务与审阅业务以外的鉴证业务。 v 可能是合理保证，也可能是有限保证 v预测性财务信息或非财务信息 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 31 2.相关服务准则 相关服务准则用以规范注册会计师 代编财务信息、执行商定程序，管 理咨询等其他服务。在提供相关服 务时，注册会计师不提供任何程度 的保证。 中国注册会计师相关服 务准则第4101号对 财务信息执行商定程序 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 32 主要内容包括： 对业务质量承担的领导责任； 职业道德规范； 客户关系和具体业务的接受与保持； 人力资源； 业务执行； 业务工作底稿和监控。 3.质量控制准则 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile .Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 引例 v “两难问题” 一群孩子在铁轨上玩，铁轨有两条，一条还在使用，另一 条已经废弃停用。其中一个孩子说：“我们到停用的铁轨那边去 玩吧，这里一会有火车通过，很危险！”其他孩子没有听从劝告 ，仍留在原地，於是这位小朋友便自己走到停用的铁轨上理 所当然的，火车来了，冲往使用铁轨上的那群孩子。假设这个时 候，你正站在铁轨的切换器旁，你能让火车转往停用的铁轨，这 样的话就可以救更多的孩子；但是那名在停用铁轨上的孩子将被 牺牲。相反，更多的幼小生命就此消失。 注册会计师职业道德规范 Evaluation only.Evaluation only. 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