任职资格和执业条件.pptx

第八章 任职资格和执业条件 ;第八章 目录;任职资格;任职资格的必要性;Judgment Issues Affecting Quality;General Standard No. 5;图表8-1 审计人的教育过程;Independence;形式上的独立性和任职资格;Special Need for Independence in appearance ;Special Need for Independence in appearance ;图表8-2 形式上的独立性的类型;不得有损害独立性的利害关系;组织身份上的利害关系;经济上的利害关系;《中国注册会计师法》第二十二条;Covered member;不得有引起对独立性怀疑的外观;可能引起怀疑的关系或者情形;保持实质上的独立性;对事实的??定;职业怀疑态度的保持;对会计处理的判断;Why;Familiarity with the Client Auditors serving a client for several years may develop relationships that cause the auditor to be less skeptical than necessary. Time Pressure Those in charge of audits are evaluated not only on the quality of their work, but also on their ability to complete audits within time budgets. This may create situations where auditors do not investigate potential problems thoroughly in order to save time. Ability to Rationalize It takes time to investigate potential misstatements. To save time, an auditor may rationalize that the misstatement is not likely to be material.;发表审计意见;《中国注册会计师法》第二十条;《中国注册会计师法》第二十一条;审计的失败;《中国注册会计师法》第三十九条;《中国注册会计师法》第二十条;《中国注册会计师法》二十一条;major threats to independence;两种不同角度的观点;报酬观点;有没有其他更好的报酬体系？;Financial Statement Insurance;对审计报酬体系的监督机制;《上市公司股东大会规范意见（2000年修订）第18条;《公开发行证券的公司信息披露内容与格式准则第2号－年度报告的内容与格式（2001年修订稿）》第48条;《关于证券期货审计业务签字注册会计师定期轮换的规定》;费用观点;图表8-3 资本市场中的审计成本;图表8-4审计成本的社会化过程 ;会计事务所是否应该提供MAS？;赞成观点;反对观点;Different views between AICPA and SEC AICPA: OK Requirements Client must accept full responsibility for the F/S CPAs should not assume the role of employee CPAs must conform to GAAS SEC/Sarbane-Oxley act: NO;SEC/Sarbane-Oxley act;《中国注册会计师职业道德规范指导意见》;Recent development in professional ethics;Two Public Policy Goals;Principles for Judging Independence;AICPA Professional Ethics;AICPA Code of Professional Conduct ;Professional Ethics in China;《中国注册会计师法》第十八条;《中国注册会计师职业道德基本准???》;独立性框架（CICPA指导意见）;独立性框架（CICPA指导意见）;经济利益举例;自我评价举例;关联关系举例;外界压力举例;Ways of Managing Threats to Independence;Establishing and Monitoring Codes of Conduct;途 径;Balanced