1、PAGE PAGE 64PV6P會(huì)計(jì)師事務(wù)所為審計(jì)客戶提供非鑒證服務(wù)對(duì)獨(dú)立性的要求目 錄TOC o 1-3 h z u HYPERLINK l _Toc310422296 第一章總則 PAGEREF _Toc310422296 h 2 HYPERLINK l _Toc310422297 第二章為審計(jì)客戶提供非鑒證服務(wù) PAGEREF _Toc310422297 h 2 HYPERLINK l _Toc310422298 第一節(jié)基本框架 PAGEREF _Toc310422298 h 2 HYPERLINK l _Toc310422299 第二節(jié)承擔(dān)管理層職責(zé) PAGEREF _Toc31042

2、2299 h 5 HYPERLINK l _Toc310422300 第三節(jié)編制會(huì)計(jì)記錄和財(cái)務(wù)報(bào)表 PAGEREF _Toc310422300 h 6 HYPERLINK l _Toc310422301 第四節(jié)評(píng)估服務(wù) PAGEREF _Toc310422301 h 7 HYPERLINK l _Toc310422302 第五節(jié)稅務(wù)服務(wù) PAGEREF _Toc310422302 h 8 HYPERLINK l _Toc310422303 第六節(jié)內(nèi)部審計(jì)服務(wù) PAGEREF _Toc310422303 h 11 HYPERLINK l _Toc310422304 第七節(jié)信息技術(shù)系統(tǒng)服務(wù) PAG

3、EREF _Toc310422304 h 12 HYPERLINK l _Toc310422305 第八節(jié)訴訟支持服務(wù) PAGEREF _Toc310422305 h 14 HYPERLINK l _Toc310422306 第九節(jié)法律服務(wù) PAGEREF _Toc310422306 h 14 HYPERLINK l _Toc310422307 第十節(jié)公司財(cái)務(wù)服務(wù) PAGEREF _Toc310422307 h 15 HYPERLINK l _Toc310422308 第三章收費(fèi) PAGEREF _Toc310422308 h 16 HYPERLINK l _Toc310422309 第四章含

4、有使用和分發(fā)限制條款的報(bào)告 PAGEREF _Toc310422309 h 17 HYPERLINK l _Toc310422310 第五章附則 PAGEREF _Toc310422310 h 17PV6P會(huì)計(jì)師事務(wù)所PV6P accountants為審計(jì)客戶提供非鑒證服務(wù)對(duì)獨(dú)立性的要求Audit Clients for non-forensic service requirements of independence of the總則The first chapter in the第一條為了規(guī)范PV6P會(huì)計(jì)師事務(wù)所（以下簡稱本事務(wù)所）非鑒證服務(wù)的專業(yè)服務(wù)公司的職業(yè)行為，指導(dǎo)運(yùn)用獨(dú)立性概念框架

5、，解決為審計(jì)客戶提供非鑒證服務(wù)時(shí)遇到的獨(dú)立性問題，根據(jù)中國注冊(cè)會(huì)計(jì)師職業(yè)道德守則第4號(hào)-審計(jì)和審閱業(yè)務(wù)對(duì)獨(dú)立性的要求和GTI獨(dú)立性政策的相關(guān)規(guī)定，制訂本制度。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 fram

6、ework 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.第二條注冊(cè)會(huì)計(jì)

7、師在執(zhí)行為審計(jì)客戶提供非鑒證服務(wù)時(shí)應(yīng)當(dāng)同時(shí)遵守中國注冊(cè)會(huì)計(jì)師職業(yè)道德守則第4號(hào)-審計(jì)和審閱業(yè)務(wù)對(duì)獨(dú)立性的要求。項(xiàng)目合伙人應(yīng)當(dāng)就項(xiàng)目組遵守相關(guān)獨(dú)立性要求的情況形成結(jié)論。Article 2Certified 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 r

8、eview the requirements for independence business. Project partners should be in compliance with the relevant project group, which called for independence.第三條如果非鑒證服務(wù)的專業(yè)公司與本事務(wù)所隸屬于同一網(wǎng)絡(luò)，合伙人應(yīng)同時(shí)遵守PV6P會(huì)計(jì)師事務(wù)所-審計(jì)和審閱業(yè)務(wù)對(duì)獨(dú)立性的要求。Article 3If any of the non-Forensic Service with the firms experts in the subject to

9、 the same network, partners should be in compliance with the PV6P accountants - The audit and review the requirements for independence business.第四條所有涉及SEC業(yè)務(wù)以及為同一審計(jì)客戶進(jìn)行管理咨詢、稅務(wù)業(yè)務(wù)，因其嚴(yán)格性和復(fù)雜性都要求項(xiàng)目負(fù)責(zé)經(jīng)理進(jìn)行獨(dú)立性咨詢，必要時(shí)事務(wù)所獨(dú)立性團(tuán)隊(duì)?wèi)?yīng)咨詢GTI。Article 4All involve SEC business, as well as to the same audit clients in mana

10、gement 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.第二章為審計(jì)客戶提供非鑒證服務(wù)第一節(jié)基本框架第五條網(wǎng)絡(luò)是指由多個(gè)實(shí)體組成，旨在通過合作實(shí)現(xiàn)下列一個(gè)或多個(gè)目的的聯(lián)合體：Article 5The network is compos

11、ed of more than one entity through cooperation aimed at achieving one or more of the following purposes: the Commonwealth共享收益或分擔(dān)成本；(1) share of revenues or cost sharing.（二）共享所有權(quán)、控制權(quán)或管理權(quán)；(2) share ownership, control or authority;（三）共享統(tǒng)一的質(zhì)量控制政策和程序；(3) share a common quality control policies and proced

12、ures;（四）共享同一的經(jīng)營戰(zhàn)略；(4) share the same management strategy.（五）使用同一品牌；(5) use the same brand.（六）共享重要的專業(yè)資源。(6) share important professional resource.網(wǎng)絡(luò)事務(wù)所是屬于某一網(wǎng)絡(luò)的會(huì)計(jì)師事務(wù)所或?qū)嶓w。Network office is part of a network of certified public accountants or entity.網(wǎng)絡(luò)事務(wù)所，應(yīng)當(dāng)與網(wǎng)絡(luò)中其他會(huì)計(jì)師事務(wù)所的審計(jì)客戶保持獨(dú)立。Network services to the

13、network, the other firms audit clients remain independent.本守則對(duì)網(wǎng)絡(luò)事務(wù)所獨(dú)立性的要求，適用于所有符合網(wǎng)絡(luò)事務(wù)所定義的實(shí)體，而無論該實(shí)體本身是否為會(huì)計(jì)師事務(wù)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 accountant

14、s.第六條可接受的水平是注冊(cè)會(huì)計(jì)師可以容忍的對(duì)遵循職業(yè)道德基本原則所產(chǎn)生不利影響的最大程度。一個(gè)理性且掌握充分信息的第三方，在權(quán)衡注冊(cè)會(huì)計(jì)師當(dāng)時(shí)所能獲得的所有具體事實(shí)和情況后，很可能認(rèn)為該不利影響并不損害遵循職業(yè)道德基本原則。Article 6It 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 inform

15、ation 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.第七條關(guān)聯(lián)實(shí)體是指與客戶存在下列任何關(guān)系的實(shí)體：Article 7Associated with the Customer entity is there any rel

16、ationship between the following entities:（一）能夠?qū)蛻羰┘又苯踊蜷g接控制的實(shí)體，并且客戶對(duì)該實(shí)體重要；(1) to be able to apply to the customer directly or indirectly, to control the entity, and the customer of the entity;（二）在客戶內(nèi)擁有直接經(jīng)濟(jì)利益的實(shí)體，并且該實(shí)體對(duì)客戶具有重大影響，在客戶內(nèi)的利益對(duì)該實(shí)體重要；(2) the customer has a direct economic interest in the entity

17、 and that entity has a significant impact on the customer, in the interests of the customers of the entity;（三）受到客戶直接或間接控制的實(shí)體；(3) by the customer directly or indirectly, to control the entity.（四）客戶（或受到客戶直接或間接控制的實(shí)體）擁有其直接經(jīng)濟(jì)利益的實(shí)體，并且客戶能夠?qū)υ搶?shí)體施加重大影響，在實(shí)體內(nèi)的經(jīng)濟(jì)利益對(duì)客戶（或受到客戶直接或間接控制的實(shí)體）重要；(4) customer (or by the c

18、ustomer 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;（

19、五）與客戶處于同一控制下的實(shí)體（即“姐妹實(shí)體”），并且該姐妹實(shí)體和客戶對(duì)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.第八條公眾利益實(shí)體包括上市公司和下列實(shí)體：Article 8 the interest of the public entities, including public companies

20、and the following entities:（一）法律法規(guī)界定的公眾利益實(shí)體；(a) The laws and regulations defining public interest entities.（二）法律法規(guī)規(guī)定按照上市公司審計(jì)獨(dú)立性的要求接受審計(jì)的實(shí)體。如果公眾利益實(shí)體以外的其他實(shí)體擁有數(shù)量眾多且分布廣泛的利益相關(guān)者，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮將其作為公眾利益實(shí)體對(duì)待。需要考慮的因素包括：(2) in accordance with laws and regulations listed company audit independence requires that the r

21、ecipient 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）實(shí)體業(yè)務(wù)的性質(zhì)（例如金融業(yè)務(wù)、保險(xiǎn)業(yè)務(wù)等）；(a) the nature of the busi

22、ness entities (such as financial services, insurance, etc. );（二）實(shí)體的規(guī)模；(2) entities;（三）員工的數(shù)量。(3) employees.第九條本事務(wù)所向?qū)徲?jì)客戶提供非鑒證服務(wù)，可能對(duì)獨(dú)立性產(chǎn)生不利影響，包括因自我評(píng)價(jià)、自身利益和過度推介等產(chǎn)生的不利影響。Article 9 the present services to audit clients non-Forensic Service, you may have a negative impact on independence, including the sel

23、f-evaluation, Excessive self-interest and promote the negative effects, such as.第十條自我評(píng)價(jià)導(dǎo)致不利影響的情形主要包括：Article 10 the self-evaluation in the major adverse effects include:（一）本事務(wù)所在對(duì)客戶提供財(cái)務(wù)系統(tǒng)的設(shè)計(jì)或操作服務(wù)后，又對(duì)系統(tǒng)的運(yùn)行有效性出具鑒證報(bào)告；(1) the firms financial system to the customer in the design or operation of the servic

24、e, and the running of the system effectiveness for a given report.（二）本事務(wù)所為客戶編制原始數(shù)據(jù)，這些數(shù)據(jù)構(gòu)成鑒證業(yè)務(wù)的對(duì)象；(2) The firms clients in preparation for raw data, these data constitute the business object.（三）鑒證業(yè)務(wù)項(xiàng)目組成員擔(dān)任或最近曾擔(dān)任客戶的董事或高級(jí)管理人員；(3) The Business members of the project team or most recently served as the d

25、irector or senior management staff;（四）鑒證業(yè)務(wù)項(xiàng)目組成員目前或最近曾受雇于客戶，并且所處職位能夠?qū)﹁b證對(duì)象施加重大影響；(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）本事務(wù)所為鑒證客戶提供直接影響鑒證對(duì)象信息的其他服務(wù)。(5) the firms to p

26、rovide customers with the direct impact of the information object in other services.第十一條本制度并未涵蓋本事務(wù)所向?qū)徲?jì)客戶提供的所有非鑒證服務(wù)。當(dāng)遇到本制度未列舉的非鑒證服務(wù)時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)咨詢獨(dú)立性團(tuán)隊(duì)，運(yùn)用中國注冊(cè)會(huì)計(jì)師職業(yè)道德守則第4號(hào)-審計(jì)和審閱業(yè)務(wù)對(duì)獨(dú)立性的要求獨(dú)立性概念框架予以解決。Article 11 the present system does not cover the firms audit clients to all of the non-Forensic Service. Whe

27、n 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 o

28、f the Independent conceptual framework to address them.第十二條在接受委托向?qū)徲?jì)客戶提供非鑒證服務(wù)之前，本事務(wù)所應(yīng)當(dāng)確定提供該服務(wù)是否將對(duì)獨(dú)立性產(chǎn)生不利影響。在評(píng)價(jià)某一特定非鑒證服務(wù)產(chǎn)生不利影響的嚴(yán)重程度時(shí)，本事務(wù)所應(yīng)當(dāng)考慮審計(jì)項(xiàng)目組認(rèn)為提供其他相關(guān)非鑒證服務(wù)將產(chǎn)生的不利影響。如果沒有防范措施能夠?qū)⒉焕绊懡档椭量山邮艿乃?，本事?wù)所不得向?qū)徲?jì)客戶提供該非鑒證服務(wù)。Article 12 the audit clients entrusted to non-Forensic Service, the firm should determine

29、 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 n

30、o 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.第十三條本事務(wù)所通常不向?qū)徲?jì)客戶的下列關(guān)聯(lián)實(shí)體提供本制度限制的非鑒證服務(wù)：Article 13 the audit firms do not usually provide the customer with the following associated entities limit t

31、he system of non-Forensic Service.（一）不是本事務(wù)所的審計(jì)客戶，但能夠直接或間接控制審計(jì)客戶的實(shí)體；(1) is not the firms audit clients, but to be able to directly or indirectly, to control the entity audit clients.（二）不是本事務(wù)所的審計(jì)客戶，但在審計(jì)客戶中擁有直接經(jīng)濟(jì)利益的實(shí)體，該實(shí)體能夠?qū)徲?jì)客戶施加重大影響，并且經(jīng)濟(jì)利益對(duì)該實(shí)體重大；(2) is not the firms audit of the customer, but in the

32、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）不是本事務(wù)所的審計(jì)客戶，但與審計(jì)客戶處于同一控制下的實(shí)體。如果有理由認(rèn)為同時(shí)滿足下列條件，本事務(wù)所可以向上述關(guān)聯(lián)實(shí)體提供非鑒證服務(wù)：(3) is not the firms audit clients with audit clients, but in th

33、e 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）向上述關(guān)聯(lián)實(shí)體提供的非鑒證服務(wù)的結(jié)果不構(gòu)成實(shí)施審計(jì)程序的對(duì)象，該服務(wù)不因自我評(píng)價(jià)產(chǎn)生不利影響；(1) the associated entities to provide the non-Forensic Service does not constitute

34、 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）已采取防范措施將非鑒證服務(wù)所產(chǎn)生的任何不利影響予以消除，或?qū)⑵浣档椭量山邮艿乃健?2) has taken precautionary measures will be non-forensic service of any adverse effects, to eliminate or reduce them

35、 to acceptable levels.第十四條如果無意中向客戶的關(guān)聯(lián)實(shí)體或分支機(jī)構(gòu)，或者針對(duì)財(cái)務(wù)報(bào)表項(xiàng)目提供了這些非鑒證服務(wù)，本事務(wù)所應(yīng)當(dāng)采取下列補(bǔ)救措施將不利影響降低至可接受的水平，以避免損害獨(dú)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 follo

36、wing remedies to reduce the adverse effects may be accepted in order to avoid the damage level independence:（一）由其他會(huì)計(jì)師事務(wù)所對(duì)客戶的關(guān)聯(lián)實(shí)體、分支機(jī)構(gòu)或財(cái)務(wù)報(bào)表項(xiàng)目進(jìn)行審計(jì)；(1) by the other firm associated entities to the customer, at the branch office, or financial statements audit project;（二）由其他會(huì)計(jì)師事務(wù)所重新執(zhí)行非鑒證服務(wù)，并且所執(zhí)行工作的范圍能夠使其

37、承擔(dān)責(zé)任。(2) by other firms to perform non-Forensic Service, and the scope of the work to be able to make its responsibility.第十五條如果審計(jì)客戶成為公眾利益實(shí)體，在同時(shí)滿足下列條件時(shí)，本事務(wù)所向其提供非鑒證服務(wù)不會(huì)損害獨(dú)立性：Article 15 if the Audit Client become a public interest entities at the same time, the following conditions are met, and the fir

38、m to provide them with non-Forensic Service will not impair independence.（一）以往向該實(shí)體提供的非鑒證服務(wù)符合本制度有關(guān)向非公眾利益實(shí)體提供非鑒證服務(wù)的規(guī)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）在客戶成為公眾利益實(shí)體之

39、前終止，或之后盡快終止本制度不允許向公眾利益實(shí)體提供的非鑒證服務(wù)；(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）在必要時(shí)已采取防范措施消除對(duì)獨(dú)立性產(chǎn)生的不利影響，或?qū)⑵浣档椭量山邮艿乃健?3) has been taken in when necessary to protect against meas

40、ures to eliminate the negative impact independence, or reduce them to acceptable levels.第二節(jié)承擔(dān)管理層職責(zé)第十六條管理層按照對(duì)利益相關(guān)者最有利的方式行使多項(xiàng)管理職能。管理層負(fù)有領(lǐng)導(dǎo)和指揮的職責(zé)，如針對(duì)人力資源、財(cái)務(wù)資源、有形或無形資源的取得、配置和控制作出重大決策。Article 16 management in accordance with the relevant stakeholders the most advantageous way of management functions. Mana

41、gement has a leadership and command functions, such as for human resources, financial resources, tangible or intangible resources, configuration, and control a major decision-making.第十七條本事務(wù)所應(yīng)當(dāng)根據(jù)具體情況確定某項(xiàng)活動(dòng)是否屬于管理層職責(zé)。下列活動(dòng)通常被視為管理層職責(zé)：Article 17 the present office should be based on specific circumstances

42、 determine whether an activity is a management responsibility. The following activity is usually regarded as management functions:（一）制定政策和戰(zhàn)略方針；(1) the formulation of policy and strategic approaches.（二）指導(dǎo)員工的行動(dòng)并對(duì)其行動(dòng)負(fù)責(zé)；(2) of the Act and guidance staff responsible for their actions.（三）對(duì)交易進(jìn)行授權(quán)；(3) of th

43、e transaction is authorized.（四）確定采納本事務(wù)所或其他第三方提出的建議；(4) determine if the firms adoption or other 3rd Partys proposal.（五）負(fù)責(zé)按照適用的會(huì)計(jì)準(zhǔn)則編制財(cái)務(wù)報(bào)表；(5) in accordance with applicable accounting standards; preparation of financial statements（六）負(fù)責(zé)設(shè)計(jì)、實(shí)施和維護(hù)內(nèi)部控制。(6) is responsible for the design, implementation, and

44、 maintaining internal controls.第十八條本事務(wù)所不得承擔(dān)審計(jì)客戶的管理層職責(zé)。Article 18 shall not assume the office of audits of customer management functions.第十九條在向?qū)徲?jì)客戶提供非鑒證服務(wù)時(shí)，為避免承擔(dān)管理層職責(zé)的風(fēng)險(xiǎn)，本事務(wù)所應(yīng)當(dāng)確保由管理層的成員負(fù)責(zé)作出重大判斷和決策，評(píng)價(jià)服務(wù)的結(jié)果，并對(duì)依據(jù)服務(wù)結(jié)果采取的行動(dòng)負(fù)責(zé)。Article 19 the audit clients in non-Forensic Service, to avoid the risk manageme

45、nt 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.第二十條如果本事務(wù)所代客戶從事日常和行政性的事務(wù)或不重要的活動(dòng)，通常不被視為代行管理層職責(zé)。下列活動(dòng)不被視為管理層職責(zé)：Article 20 if the firms in the

46、ir 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）執(zhí)行一項(xiàng)已由管理層授權(quán)的非重要交易；(1) implementation of a management authority by the non-importa

47、nt transactions;（二）跟蹤法定申報(bào)資料規(guī)定的提交日期，并告知審計(jì)客戶這些日期；(2) the statutory declarations of the provided information to date, and informed the customer these dates;（三）向管理層提供意見和建議，以協(xié)助管理層履行職責(zé)。(3) to the management, with the advice and recommendations to assist management in carrying out responsibilities.第三節(jié)編制會(huì)計(jì)記

48、錄和財(cái)務(wù)報(bào)表Section 3 preparation of accounting records and financial statements第二十一條按照適用的會(huì)計(jì)準(zhǔn)則規(guī)定編制財(cái)務(wù)報(bào)表是管理層的職責(zé)，這種職責(zé)包括：Article 21 in accordance with applicable accounting standards preparation of financial statements, management responsibilities, such duties include:（一）設(shè)計(jì)、實(shí)施和維護(hù)與編制財(cái)務(wù)報(bào)表相關(guān)的內(nèi)部控制，以合理保證財(cái)務(wù)報(bào)表不存在由于舞

49、弊或錯(cuò)誤導(dǎo)致的重大錯(cuò)報(bào)；(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）編制或更改會(huì)計(jì)分錄或者確定交易的賬戶分類；

50、(2) preparing or changing accounting entries or determine whether the transaction account classification;（三）編制或更改以電子形式或其他形式存在的、用以證明交易發(fā)生的原始憑證或原始數(shù)據(jù)（如采購訂單、工時(shí)記錄和銷售訂單）；(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

51、purchase orders, Working hours and sales order record);（四）選擇和運(yùn)用恰當(dāng)?shù)臅?huì)計(jì)政策；(4) to select and apply appropriate accounting policy; （五）作出恰當(dāng)?shù)臅?huì)計(jì)估計(jì)。(5) make the appropriate accounting estimates.第二十二條本事務(wù)所向?qū)徲?jì)客戶提供編制會(huì)計(jì)記錄或財(cái)務(wù)報(bào)表等服務(wù)，隨后又審計(jì)該財(cái)務(wù)報(bào)表，將因自我評(píng)價(jià)產(chǎn)生不利影響。Article 22 the firms audit clients to accounting records or

52、financial statements audit services, and then the financial statements of self-evaluation, will be adversely affected. 第二十三條除非出現(xiàn)緊急或極其特殊的情況，并征得相關(guān)監(jiān)管機(jī)構(gòu)的同意，本事務(wù)所不得向?qū)儆诠娎鎸?shí)體的審計(jì)客戶提供下列編制會(huì)計(jì)記錄和財(cái)務(wù)報(bào)表的服務(wù)：Article 23 except in the event of an emergency or very special cases, and with the consent of the relevant re

53、gulatory 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）工資服務(wù)；（二）編制所審計(jì)的財(cái)務(wù)報(bào)表；（三）編制所審計(jì)財(cái)務(wù)報(bào)表依據(jù)的財(cái)務(wù)信息。(1) pay service;(2) prepare the audit of financial statements; and(3) preparation of the audited finan

54、cial statements based on the financial information.第二十四條在審計(jì)過程中，本事務(wù)所與審計(jì)客戶管理層就下列事項(xiàng)進(jìn)行溝通，通常不會(huì)對(duì)獨(dú)立性產(chǎn)生不利影響：（一）對(duì)會(huì)計(jì)準(zhǔn)則或財(cái)務(wù)報(bào)表披露要求的運(yùn)用；（二）與財(cái)務(wù)報(bào)表相關(guān)的內(nèi)部控制的有效性，以及資產(chǎn)、負(fù)債計(jì)量方法的適當(dāng)性；（三）會(huì)計(jì)調(diào)整分錄的建議。Article 24 during the audit process, the firms audit and customer management to communicate the following matters, which would nor

55、mally 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 ent

56、ries.第二十五條審計(jì)客戶可能要求本事務(wù)所在下列方面提供技術(shù)支持，如果本事務(wù)所不承擔(dān)審計(jì)客戶的管理層職責(zé)，通常不會(huì)對(duì)獨(dú)立性產(chǎn)生不利影響：（一）解決賬戶調(diào)節(jié)問題；（二）分析和積累監(jiān)管機(jī)構(gòu)要求提供的信息；（三）將按照某種會(huì)計(jì)準(zhǔn)則編制的財(cái)務(wù)報(bào)表，轉(zhuǎn)換為按照另一種會(huì)計(jì)準(zhǔn)則編制的財(cái)務(wù)報(bào)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 managem

57、ent 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

58、, and convert to a different accounting guidelines for the preparation of financial statements.第二十六條如果本事務(wù)所向不屬于公眾利益實(shí)體的審計(jì)客戶提供編制會(huì)計(jì)記錄和財(cái)務(wù)報(bào)表相關(guān)的服務(wù)，只要屬于日常性和機(jī)械性的工作，并且已采取措施將因自我評(píng)價(jià)產(chǎn)生的不利影響降低至可接受的水平，則不會(huì)損害其獨(dú)立性。Article 26 if the firm does not belong to the public interest entities Audit Clients accounting records a

59、nd 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.此類服務(wù)包括：（一）根據(jù)來源于客戶的數(shù)據(jù)提供工資服務(wù)；（二）在客戶確定或批準(zhǔn)賬戶分類的基礎(chǔ)上記錄交易；（三）將已記錄的交易過入總分類賬；（四）將客

60、戶批準(zhǔn)的分錄過入試算平衡表；（五）根據(jù)試算平衡表中的信息編制財(cái)務(wù)報(bào)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 transaction. (3) will have a record of transactions in the general l