为审计客户提供非鉴证服务对独立性的要求.docx

PV6P会计师事务所为审计客户提供非鉴证服务对独立性的要求目 录第一章 总 则2第二章 为审计客户提供非鉴证服务2第一节 基本框架2第二节 承担管理层职责5第三节 编制会计记录和财务报表6第四节 评估服务7第五节 税务服务8第六节 内部审计服务11第七节 信息技术系统服务12第八节 诉讼支持服务14第九节 法律服务14第十节 公司财务服务15第三章 收 费16第四章 含有使用和分发限制条款的报告17第五章 附 则17PV6P会计师事务所PV6P accountants为审计客户提供非鉴证服务对独立性的要求Audit Clients for non-forensic service requirements of independence of the第一章 总 则The first chapter in the第一条 为了规范PV6P会计师事务所（以下简称本事务所）非鉴证服务的专业服务公司的职业行为，指导运用独立性概念框架，解决为审计客户提供非鉴证服务时遇到的独立性问题，根据中国注册会计师职业道德守则第4号-审计和审阅业务对独立性的要求和GTI独立性政策的相关规定，制订本制度。 The first one In order to regulate PV6P Accountants (hereafter called the Office of the non-authentication services in the professional services firm with professional conduct guidelines, independence, and conceptual framework Solution to customer non-audit services in the independence, according to the Chinese Institute of Certified Public Accountants professional code of ethics, no. 4 - The audit and review the requirements for independence of GTI independence and policy-related requirements for the system.第二条 注册会计师在执行为审计客户提供非鉴证服务时应当同时遵守中国注册会计师职业道德守则第4号-审计和审阅业务对独立性的要求。项目合伙人应当就项目组遵守相关独立性要求的情况形成结论。Article 2 Certified Public Accountant in the audit clients non-Forensic Service, it should be in compliance with the Chinese Institute of Certified Public Accountants professional code of ethics - no. 4 The audit and review the requirements for independence business. Project partners should be in compliance with the relevant project group, which called for independence.第三条 如果非鉴证服务的专业公司与本事务所隶属于同一网络，合伙人应同时遵守PV6P会计师事务所-审计和审阅业务对独立性的要求。Article 3 If any of the non-Forensic Service with the firms experts in the subject to the same network, partners should be in compliance with the PV6P accountants - The audit and review the requirements for independence business.第四条 所有涉及SEC业务以及为同一审计客户进行管理咨询、税务业务，因其严格性和复杂性都要求项目负责经理进行独立性咨询，必要时事务所独立性团 队应咨询GTI。Article 4 All involve SEC business, as well as to the same audit clients in management consulting, Tax business, because of its rigor and complexity of Project Managers are required to conduct independent advisory firm independence and, if necessary, should be the advisory GTI mission team.第二章 为审计客户提供非鉴证服务第一节 基本框架第五条 网络是指由多个实体组成，旨在通过合作实现下列一个或多个目的的联合体：Article 5 The network is composed of more than one entity through cooperation aimed at achieving one or more of the following purposes: the Commonwealth（一） 共享收益或分担成本；(1) share of revenues or cost sharing.（二）共享所有权、控制权或管理权；(2) share ownership, control or authority;（三）共享统一的质量控制政策和程序；(3) share a common quality control policies and procedures;（四）共享同一的经营战略；(4) share the same management strategy.（五）使用同一品牌；(5) use the same brand.（六）共享重要的专业资源。(6) share important professional resource.网络事务所是属于某一网络的会计师事务所或实体。Network office is part of a network of certified public accountants or entity.网络事务所，应当与网络中其他会计师事务所的审计客户保持独立。Network services to the network, the other firms audit clients remain independent.本守则对网络事务所独立性的要求，适用于所有符合网络事务所定义的实体，而无论该实体本身是否为会计师事务所。This code of the independence of network services, network services for all the entities defined, regardless of the entity (such as consulting, Inc. ) itself is a certified public accountants.第六条 可接受的水平是注册会计师可以容忍的对遵循职业道德基本原则所产生不利影响的最大程度。一个理性且掌握充分信息的第三方，在权衡注册会计师当时所能获得的所有具体事实和情况后，很可能认为该不利影响并不损害遵循职业道德基本原则。Article 6 It is an acceptable level of tolerance can be chartered accountants to follow ethical principles of the adverse effects of the largest. A rational and well-informed of the information in the first 3, then weigh the certified public accountant to get the all of the specific facts and circumstances, It is very likely that the adverse effects do not follow ethical principles underlying damage.第七条 关联实体是指与客户存在下列任何关系的实体：Article 7 Associated with the Customer entity is there any relationship between the following entities:（一）能够对客户施加直接或间接控制的实体，并且客户对该实体重要；(1) to be able to apply to the customer directly or indirectly, to control the entity, and the customer of the entity;（二）在客户内拥有直接经济利益的实体，并且该实体对客户具有重大影响，在客户内的利益对该实体重要；(2) the customer has a direct economic interest in the entity and that entity has a significant impact on the customer, in the interests of the customers of the entity;（三）受到客户直接或间接控制的实体；(3) by the customer directly or indirectly, to control the entity.（四）客户（或受到客户直接或间接控制的实体）拥有其直接经济利益的实体，并且客户能够对该实体施加重大影响，在实体内的经济利益对客户（或受到客户直接或间接控制的实体）重要；(4) customer (or by the customer directly or indirectly, to control the entity) with its direct economic interests, and the customers of the entity of the entity to be able to exert a major influence. In the entity in the economic interests of the customer (or customer directly or indirectly, to control important entities;（五）与客户处于同一控制下的实体（即“姐妹实体”），并且该姐妹实体和客户对其控制方均重要。(5) and the customer is under common control of the entity (that is, the Sister Entities ), and the sister entities and customers of their control are important.第八条 公众利益实体包括上市公司和下列实体：Article 8 the interest of the public entities, including public companies and the following entities:（一）法律法规界定的公众利益实体；(a) The laws and regulations defining public interest entities.（二）法律法规规定按照上市公司审计独立性的要求接受审计的实体。如果公众利益实体以外的其他实体拥有数量众多且分布广泛的利益相关者，注册会计师应当考虑将其作为公众利益实体对待。需要考虑的因素包括：(2) in accordance with laws and regulations listed company audit independence requires that the recipient of the entity. If public interest entities other than the entity number with large and widely distributed, the stakeholders should be given to Certified Public Accountants public interest entities as a treat. Of the factors to consider are:（一）实体业务的性质（例如金融业务、保险业务等）；(a) the nature of the business entities (such as financial services, insurance, etc. );（二）实体的规模；(2) entities;（三）员工的数量。(3) employees.第九条 本事务所向审计客户提供非鉴证服务，可能对独立性产生不利影响，包括因自我评价、自身利益和过度推介等产生的不利影响。Article 9 the present services to audit clients non-Forensic Service, you may have a negative impact on independence, including the self-evaluation, Excessive self-interest and promote the negative effects, such as.第十条 自我评价导致不利影响的情形主要包括：Article 10 the self-evaluation in the major adverse effects include:（一）本事务所在对客户提供财务系统的设计或操作服务后，又对系统的运行有效性出具鉴证报告；(1) the firms financial system to the customer in the design or operation of the service, and the running of the system effectiveness for a given report.（二）本事务所为客户编制原始数据，这些数据构成鉴证业务的对象；(2) The firms clients in preparation for raw data, these data constitute the business object.（三）鉴证业务项目组成员担任或最近曾担任客户的董事或高级管理人员；(3) The Business members of the project team or most recently served as the director or senior management staff;（四）鉴证业务项目组成员目前或最近曾受雇于客户，并且所处职位能够对鉴证对象施加重大影响；(4) The Business members of the project team are currently or have recently been employed by customers, and the position of the object to be able to exert a major influence.（五）本事务所为鉴证客户提供直接影响鉴证对象信息的其他服务。 (5) the firms to provide customers with the direct impact of the information object in other services.第十一条 本制度并未涵盖本事务所向审计客户提供的所有非鉴证服务。当遇到本制度未列举的非鉴证服务时，注册会计师应当咨询独立性团队，运用中国注册会计师职业道德守则第4号-审计和审阅业务对独立性的要求独立性概念框架予以解决。 Article 11 the present system does not cover the firms audit clients to all of the non-Forensic Service. When confronted with this system is not enumerated in non-Forensic Service, Certified Public Accountant should be consulted in the Independence team, Chinese Institute of Certified Public Accountants professional code of ethics, no. 4 - the audit and review your business requirements for independence of the Independent conceptual framework to address them.第十二条 在接受委托向审计客户提供非鉴证服务之前，本事务所应当确定提供该服务是否将对独立性产生不利影响。 在评价某一特定非鉴证服务产生不利影响的严重程度时，本事务所应当考虑审计项目组认为提供其他相关非鉴证服务将产生的不利影响。 如果没有防范措施能够将不利影响降低至可接受的水平，本事务所不得向审计客户提供该非鉴证服务。Article 12 the audit clients entrusted to non-Forensic Service, the firm should determine whether the service will have a negative impact on independence. In the appraisal of a specific non-Forensic Service have a negative impact on the severity of. The firms audit team should be taken into account that provides other relevant non-forensic service will have adverse effect. If there is no precautionary measures to be able to reduce the negative effects to an acceptable level, the firms audit clients may not be to the non-Forensic Service.第十三条 本事务所通常不向审计客户的下列关联实体提供本制度限制的非鉴证服务： Article 13 the audit firms do not usually provide the customer with the following associated entities limit the system of non-Forensic Service.（一）不是本事务所的审计客户，但能够直接或间接控制审计客户的实体； (1) is not the firms audit clients, but to be able to directly or indirectly, to control the entity audit clients.（二）不是本事务所的审计客户，但在审计客户中拥有直接经济利益的实体，该实体能够对审计客户施加重大影响，并且经济利益对该实体重大； (2) is not the firms audit of the customer, but in the audit clients have a direct economic benefit, the entities of the entity to be able to exert a major influence audit clients. And the economic interests of the entity;（三）不是本事务所的审计客户，但与审计客户处于同一控制下的实体。 如果有理由认为同时满足下列条件，本事务所可以向上述关联实体提供非鉴证服务： (3) is not the firms audit clients with audit clients, but in the same control of the entity. If there is reason to believe that you meet the following conditions, the firm can provide to the associated entity non-Forensic Service:（一）向上述关联实体提供的非鉴证服务的结果不构成实施审计程序的对象，该服务不因自我评价产生不利影响； (1) the associated entities to provide the non-Forensic Service does not constitute a result of the implementation of the audit, the object of the procedure for the service is not for self-evaluation has a negative impact.（二）已采取防范措施将非鉴证服务所产生的任何不利影响予以消除，或将其降低至可接受的水平。 (2) has taken precautionary measures will be non-forensic service of any adverse effects, to eliminate or reduce them to acceptable levels.第十四条 如果无意中向客户的关联实体或分支机构，或者针对财务报表项目提供了这些非鉴证服务，本事务所应当采取下列补救措施将不利影响降低至可接受的水平，以避免损害独立性： Article 14 if the customer accidentally associated entities or branch offices, or at the level of financial reporting project provides these non-Forensic Service, This Office should take the following remedies to reduce the adverse effects may be accepted in order to avoid the damage level independence:（一）由其他会计师事务所对客户的关联实体、分支机构或财务报表项目进行审计； (1) by the other firm associated entities to the customer, at the branch office, or financial statements audit project;（二）由其他会计师事务所重新执行非鉴证服务，并且所执行工作的范围能够使其承担责任。 (2) by other firms to perform non-Forensic Service, and the scope of the work to be able to make its responsibility.第十五条 如果审计客户成为公众利益实体，在同时满足下列条件时，本事务所向其提供非鉴证服务不会损害独立性： Article 15 if the Audit Client become a public interest entities at the same time, the following conditions are met, and the firm to provide them with non-Forensic Service will not impair independence.（一）以往向该实体提供的非鉴证服务符合本制度有关向非公众利益实体提供非鉴证服务的规定； (1) in the past to the entity providing the non-authentication services in accordance with the present system to a non-public interest entities for non-forensic service;（二）在客户成为公众利益实体之前终止，或之后尽快终止本制度不允许向公众利益实体提供的非鉴证服务； (2) a public interest in the Customer entity, or end as soon as possible after the system does not allow public interest entities to provide the non-Forensic Service.（三）在必要时已采取防范措施消除对独立性产生的不利影响，或将其降低至可接受的水平。(3) has been taken in when necessary to protect against measures to eliminate the negative impact independence, or reduce them to acceptable levels.第二节 承担管理层职责第十六条 管理层按照对利益相关者最有利的方式行使多项管理职能。管理层负有领导和指挥的职责，如针对人力资源、财务资源、有形或无形资源的取得、配置和控制作出重大决策。 Article 16 management in accordance with the relevant stakeholders the most advantageous way of management functions. Management has a leadership and command functions, such as for human resources, financial resources, tangible or intangible resources, configuration, and control a major decision-making.第十七条 本事务所应当根据具体情况确定某项活动是否属于管理层职责。下列活动通常被视为管理层职责： Article 17 the present office should be based on specific circumstances determine whether an activity is a management responsibility. The following activity is usually regarded as management functions:（一）制定政策和战略方针； (1) the formulation of policy and strategic approaches.（二）指导员工的行动并对其行动负责； (2) of the Act and guidance staff responsible for their actions.（三）对交易进行授权； (3) of the transaction is authorized.（四）确定采纳本事务所或其他第三方提出的建议； (4) determine if the firms adoption or other 3rd Partys proposal.（五）负责按照适用的会计准则编制财务报表； (5) in accordance with applicable accounting standards; preparation of financial statements（六）负责设计、实施和维护内部控制。 (6) is responsible for the design, implementation, and maintaining internal controls.第十八条本事务所不得承担审计客户的管理层职责。 Article 18 shall not assume the office of audits of customer management functions.第十九条 在向审计客户提供非鉴证服务时，为避免承担管理层职责的风险，本事务所应当确保由管理层的成员负责作出重大判断和决策，评价服务的结果，并对依据服务结果采取的行动负责。Article 19 the audit clients in non-Forensic Service, to avoid the risk management functions. The firm should ensure that the management of the member is responsible for making major decisions and decision-making, and evaluation of services, and the results based on the results of actions.第二十条 如果本事务所代客户从事日常和行政性的事务或不重要的活动，通常不被视为代行管理层职责。下列活动不被视为管理层职责： Article 20 if the firms in their day-to-day client and administrative affairs of the activities or non-essential, is not generally considered acting management responsibilities. The following activities are not considered as management functions:（一）执行一项已由管理层授权的非重要交易； (1) implementation of a management authority by the non-important transactions;（二）跟踪法定申报资料规定的提交日期，并告知审计客户这些日期； (2) the statutory declarations of the provided information to date, and informed the customer these dates;（三）向管理层提供意见和建议，以协助管理层履行职责。 (3) to the management, with the advice and recommendations to assist management in carrying out responsibilities.第三节 编制会计记录和财务报表Section 3 preparation of accounting records and financial statements第二十一条 按照适用的会计准则规定编制财务报表是管理层的职责，这种职责包括： Article 21 in accordance with applicable accounting standards preparation of financial statements, management responsibilities, such duties include:（一）设计、实施和维护与编制财务报表相关的内部控制，以合理保证财务报表不存在由于舞弊或错误导致的重大错报； (1) the design, implementation, and maintenance and preparation of financial statements, related internal controls to provide reasonable assurance that financial statements do not exist because of fraud or error, leading to significant tolerance has been reported.（二）编制或更改会计分录或者确定交易的账户分类； (2) preparing or changing accounting entries or determine whether the transaction account classification;（三）编制或更改以电子形式或其他形式存在的、用以证明交易发生的原始凭证或原始数据（如采购订单、工时记录和销售订单）； (3) or change in electronic form or other forms of existence, to prove that the transaction took place or the original raw data (such as purchase orders, Working hours and sales order record);（四）选择和运用恰当的会计政策； (4) to select and apply appropriate accounting policy; （五）作出恰当的会计估计。 (5) make the appropriate accounting estimates.第二十二条 本事务所向审计客户提供编制会计记录或财务报表等服务，随后又审计该财务报表，将因自我评价产生不利影响。 Article 22 the firms audit clients to accounting records or financial statements audit services, and then the financial statements of self-evaluation, will be adversely affected. 第二十三条 除非出现紧急或极其特殊的情况，并征得相关监管机构的同意，本事务所不得向属于公众利益实体的审计客户提供下列编制会计记录和财务报表的服务： Article 23 except in the event of an emergency or very special cases, and with the consent of the relevant regulatory bodies agree, This office is in the public interest may not be to audit the Customer entity accounting records and financial statements of service:（一）工资服务； （二）编制所审计的财务报表； （三）编制所审计财务报表依据的财务信息。(1) pay service;(2) prepare the audit of financial statements; and(3) preparation of the audited financial statements based on the financial information.第二十四条 在审计过程中，本事务所与审计客户管理层就下列事项进行沟通，通常不会对独立性产生不利影响： （一）对会计准则或财务报表披露要求的运用； （二）与财务报表相关的内部控制的有效性，以及资产、负债计量方法的适当性； （三）会计调整分录的建议。 Article 24 during the audit process, the firms audit and customer management to communicate the following matters, which would normally not have a negative impact on Independence: (1) The accounting standards, or financial statements of disclosure requirements; (2) related to the financial statements and internal control effectiveness, as well as assets, Liability measurement methods is appropriate; (3) Accounting adjusting entries.第二十五条 审计客户可能要求本事务所在下列方面提供技术支持，如果本事务所不承担审计客户的管理层职责，通常不会对独立性产生不利影响： （一）解决账户调节问题； （二）分析和积累监管机构要求提供的信息； （三）将按照某种会计准则编制的财务报表，转换为按照另一种会计准则编制的财务报表。 Article 25 the Audit Client may require the services provided in the following technical support, if the firm is not responsible for audits of customer management functions. Does not typically have a negative effect on independent: (1) account control issues;(2) Analysis and cumulative regulatory agencies to request the information;(3) Will be in accordance with a certain accounting guidelines for the preparation of financial statements in accordance with, and convert to a different accounting guidelines for the preparation of financial statements.第二十六条 如果本事务所向不属于公众利益实体的审计客户提供编制会计记录和财务报表相关的服务，只要属于日常性和机械性的工作，并且已采取措施将因自我评价产生的不利影响降低至可接受的水平，则不会损害其独立性。 Article 26 if the firm does not belong to the public interest entities Audit Clients accounting records and financial statements, and related services As long as a daily, and mechanical work, and has taken measures to self-evaluation by the adverse effects of reduced to an acceptable level. It does not compromise its independence.此类服务包括： （一）根据来源于客户的数据提供工资服务； （二）在客户确定或批准账户分类的基础上记录交易； （三）将已记录的交易过入总分类账； （四）将客户批准的分录过入试算平衡表； （五）根据试算平衡表中的信息编制财务报表。This type of service include the following:(1) based on the source of the data provided to the customer service wages; (2) approved the customer or account classification is based on recording the