職業(yè)道德

可接受的水平

Acceptable level

廣告

Advertising

過(guò)度推介

Advocacy

承擔(dān)管理層職責(zé)

Assume management responsibilities

鑒證客戶(hù)

Assurance client

鑒證業(yè)務(wù)

Assurance engagement

鑒證業(yè)務(wù)項(xiàng)目組

Assurance team

審計(jì)客戶(hù)

Audit client

審計(jì)業(yè)務(wù)

Audit engagement

審計(jì)項(xiàng)目組

Audit team

近親屬

Close family

密切私人關(guān)系

Close personal relationship

保密

Confidentiality

利益沖突

Conflicts of interest

或有收費(fèi)

Contingent fee

冷卻期

Cooling off period

現(xiàn)任會(huì)計(jì)師

Current accountant/auditor

直接經(jīng)濟(jì)利益

Direct financial interest

董事或高級(jí)管理人員

Director or senior officer/senior management

應(yīng)有的關(guān)注

Due care

消除或降低不利影響

Eliminate or reduce threats

項(xiàng)目合伙人

Engagement partner

項(xiàng)目質(zhì)量控制復(fù)核

Engagement quality control review

項(xiàng)目組

Engagement team

外部專(zhuān)家

External expert

密切關(guān)系

Familiarity

經(jīng)濟(jì)利益

Financial interests

歷史財(cái)務(wù)信息

Historical financial information

直系親屬/ 主要近親屬

Immediate family

獨(dú)立性

Independence

從實(shí)質(zhì)上和形式上保持獨(dú)立性

Independence of mind, Independence in appearance

間接經(jīng)濟(jì)利益

Indirect financial interest

誠(chéng)信

Integrity

外在壓力

Intimidation/Pressure

關(guān)鍵審計(jì)合伙人

Key audit partner

上市實(shí)體

Listed entity

長(zhǎng)期存在業(yè)務(wù)關(guān)系

Long association (with an audit client)

嚴(yán)重虛假或誤導(dǎo)性的陳述

Materially false or misleading statement

非鑒證服務(wù)

Non-assurance services

客觀(guān)和公正性

Objectivity

專(zhuān)業(yè)服務(wù)

Professional services

擬接受的客戶(hù)

Prospective client

公眾利益實(shí)體

Public interest entity

關(guān)聯(lián)實(shí)體

Related entity

審閱客戶(hù)

Review client

審閱業(yè)務(wù)

Review engagement

審閱項(xiàng)目組

Review team

輪換

Rotation

防范措施

Safeguards

自身利益

Self-interest

自我評(píng)價(jià)

Self-review

重要且密切的商業(yè)關(guān)系

Significant and close business relationship

特殊目的財(cái)務(wù)報(bào)表

Special purpose financial statements

鑒證業(yè)務(wù)的對(duì)象

Subject matter of assurance engagement

不利影響、威脅

Threats