職業(yè)道德

可接受的水平

Acceptable level

廣告

Advertising

過度推介

Advocacy

承擔(dān)管理層職責(zé)

Assume management responsibilities

鑒證客戶

Assurance client

鑒證業(yè)務(wù)

Assurance engagement

鑒證業(yè)務(wù)項目組

Assurance team

審計客戶

Audit client

審計業(yè)務(wù)

Audit engagement

審計項目組

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)任會計師

Current accountant/auditor

直接經(jīng)濟(jì)利益

Direct financial interest

董事或高級管理人員

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

項目合伙人

Engagement partner

項目質(zhì)量控制復(fù)核

Engagement quality control review

項目組

Engagement team

外部專家

External expert

密切關(guān)系

Familiarity

經(jīng)濟(jì)利益

Financial interests

歷史財務(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

誠信

Integrity

外在壓力

Intimidation/Pressure

關(guān)鍵審計合伙人

Key audit partner

上市實體

Listed entity

長期存在業(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

客觀和公正性

Objectivity

專業(yè)服務(wù)

Professional services

擬接受的客戶

Prospective client

公眾利益實體

Public interest entity

關(guān)聯(lián)實體

Related entity

審閱客戶

Review client

審閱業(yè)務(wù)

Review engagement

審閱項目組

Review team

輪換

Rotation

防范措施

Safeguards

自身利益

Self-interest

自我評價

Self-review

重要且密切的商業(yè)關(guān)系

Significant and close business relationship

特殊目的財務(wù)報表

Special purpose financial statements

鑒證業(yè)務(wù)的對象

Subject matter of assurance engagement

不利影響、威脅

Threats