审计人员的任职资格和职业谨慎态度(共111页).ppt

1、DifficultMaterialityAudit Scope Accounting and ConductIssues大学CPA统一考试现场教育实务教育CPAf职业后续教育CICPACPAf其他团体大学、学会Special Need for Independence in appearancel 审计人必须从身份上、经济上独立于审计客户。否则的话，审计人就难以脱身于审计客户的诱惑或者压力，难以保持、甚至失去公正不偏的态度，损害实质上的独立性。l 形式上的独立性具有从外部支撑实质上的独立性的作用。 Special Need for Independence in appearance形式上的独

2、立性不得有损害独立性的利害关系不得有引起对独立性怀疑的外观经营者提供审计服务签约审计=支付审计报酬监督责任保持上市资格解除责任披露审计过的财务报表AICPA Professional EthicsAICPA Professional EthicsPrinciples(Provide Overall Framework)Rules(Govern Performance of Professional Services)Interpretations(Provide Guidelines as to the Scope and Application of Rules)Ethics Rulings

3、(AICPA responses to practitioner questions)Code of Professional ConductAdditional Guidance3-2not technically enforceablenot technically enforceableunenforceableenforceable minimum standards重大错把，重大舞弊事件的发现（作为结果的虚假审计报告）审计时是否保持了应有的谨慎？故意是 否（过失）没有责任损失赔偿责任、刑事责任、行政处分应有的职业谨慎的水准=遵循审计准则的程度审计质量的水准过失Rule 301 - C

4、onfidential Client Information A member in public practice shall not disclose any confidential client information without the specific consent of the client.obligations related to technical standardse.g., significant subsequent findingssubpoena or summonsno privileged informationBut must notify the client immediatelyclient may challenge the subpoenapeer reviewsresponses to AICPA Ethics Division