為審計客戶提供非鑒證服務對獨立性的要求

1、PV6P會計師事務所為審計客戶提供非鑒證服務對獨立性的要求目 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 為審計客戶提供非鑒證服務 PAGEREF _Toc310422297 h 2 HYPERLINK l _Toc310422298 第一節(jié) 差不多框架 PAGEREF _Toc310422298 h 2 HYPERLINK l _Toc310422299 第二節(jié) 承擔治理層職責 PAGEREF _Toc310422299

2、h 5 HYPERLINK l _Toc310422300 第三節(jié) 編制會計記錄和財務報表 PAGEREF _Toc310422300 h 6 HYPERLINK l _Toc310422301 第四節(jié) 評估服務 PAGEREF _Toc310422301 h 7 HYPERLINK l _Toc310422302 第五節(jié) 稅務服務 PAGEREF _Toc310422302 h 8 HYPERLINK l _Toc310422303 第六節(jié) 內部審計服務 PAGEREF _Toc310422303 h 11 HYPERLINK l _Toc310422304 第七節(jié) 信息技術系統(tǒng)服務 PAG

3、EREF _Toc310422304 h 12 HYPERLINK l _Toc310422305 第八節(jié) 訴訟支持服務 PAGEREF _Toc310422305 h 14 HYPERLINK l _Toc310422306 第九節(jié) 法律服務 PAGEREF _Toc310422306 h 14 HYPERLINK l _Toc310422307 第十節(jié) 公司財務服務 PAGEREF _Toc310422307 h 15 HYPERLINK l _Toc310422308 第三章 收 費 PAGEREF _Toc310422308 h 16 HYPERLINK l _Toc310422309

4、 第四章 含有使用和分發(fā)限制條款的報告 PAGEREF _Toc310422309 h 17 HYPERLINK l _Toc310422310 第五章 附 則 PAGEREF _Toc310422310 h 17PV6P會計師事務所PV6P accountants為審計客戶提供非鑒證服務對獨立性的要求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會計師事務所（以下簡稱本領務所）非鑒證服務的專業(yè)服務公司的職業(yè)行為，指

5、導運用獨立性概念框架，解決為審計客戶提供非鑒證服務時遇到的獨立性問題，依照中國注冊會計師職業(yè)道德守則第4號-審計和批閱業(yè)務對獨立性的要求和GTI獨立性政策的相關規(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 conc

6、eptual framework 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 sys

7、tem.第二條 注冊會計師在執(zhí)行為審計客戶提供非鑒證服務時應當同時遵守中國注冊會計師職業(yè)道德守則第4號-審計和批閱業(yè)務對獨立性的要求。項目合伙人應當就項目組遵守相關獨立性要求的情況形成結論。Article 2 Certified 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 Th

8、e audit and review the requirements for independence business. Project partners should be in compliance with the relevant project group, which called for independence.第三條 假如非鑒證服務的專業(yè)公司與本領務所隸屬于同一網絡，合伙人應同時遵守PV6P會計師事務所-審計和批閱業(yè)務對獨立性的要求。Article 3 If any of the non-Forensic Service with the firms experts in

9、 the subject to 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)務以及為同一審計客戶進行治理咨詢、稅務業(yè)務，因其嚴格性和復雜性都要求項目負責經理進行獨立性咨詢，必要時事務所獨立性團 隊應咨詢GTI。Article 4 All involve SEC business, as well as to the same aud

10、it clients in management 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 為審計客戶提供非鑒證服務第一節(jié) 差不多框架第五條 網絡是指由多個實體組成，旨在通過合作實現(xiàn)下列一個或多個目的的聯(lián)合體：Article

11、5 The network is composed of more than one entity through cooperation aimed at achieving one or more of the following purposes: the Commonwealth共享收益或分擔成本；(1) share of revenues or cost sharing.（二）共享所有權、操縱權或治理權；(2) share ownership, control or authority;（三）共享統(tǒng)一的質量操縱政策和程序；(3) share a common quality cont

12、rol policies and procedures;（四）共享同一的經營戰(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.網絡事務所是屬于某一網絡的會計師事務所或實體。Network office is part of a network of certified public accountants or entity.網絡事務所，應當與網絡中其他會計師事務所的審計客戶保持獨立。N

13、etwork services to the network, the other firms audit clients remain independent.本守則對網絡事務所獨立性的要求，適用于所有符合網絡事務所定義的實體，而不管該實體本身是否為會計師事務所。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 cert

14、ified public accountants.第六條 可同意的水平是注冊會計師能夠容忍的對遵循職業(yè)道德差不多原則所產生不利阻礙的最大程度。一個理性且掌握充分信息的第三方，在權衡注冊會計師當時所能獲得的所有具體事實和情況后，專門可能認為該不利阻礙并不損害遵循職業(yè)道德差不多原則。Article 6 It is an acceptable level of tolerance can be chartered accountants to follow ethical principles of the adverse effects of the largest. A rational and

15、 well-informed of the information 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 關聯(lián)實體是指與客戶存在下列任何關系的實體：Article 7 Associated with the Cu

16、stomer entity is there any relationship between the following entities:（一）能夠對客戶施加直接或間接操縱的實體，同時客戶對該實體重要；(1) to be able to apply to the customer directly or indirectly, to control the entity, and the customer of the entity;（二）在客戶內擁有直接經濟利益的實體，同時該實體對客戶具有重大阻礙，在客戶內的利益對該實體重要；(2) the customer has a direct e

17、conomic interest in the entity 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操縱的實體；(3) by the customer directly or indirectly, to control the entity.（四）客戶（或受到客戶直接或間接操縱的實體）擁有其直接經濟利益的實體，同時客戶能夠對該實體施加重大阻礙，在實體內的經濟利益對客戶（或受到客戶直接或間接操縱的實

18、體）重要；(4) customer (or by the customer 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, t

19、o control important entities;（五）與客戶處于同一操縱下的實體（即“姐妹實體”），同時該姐妹實體和客戶對其操縱方均重要。(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 公眾利益實體包括上市公司和下列實體：Article 8 the interest of the public entiti

20、es, including public companies and the following entities:（一）法律法規(guī)界定的公眾利益實體；(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獨立性的要求同意審計的實體。假如公眾利益實體以外的其他實體擁有數(shù)量眾多且分布廣泛的利益相關者，注冊會計師應當考慮將其作為公眾利益實體對待。需要考慮的因素包括：(2) in accordance with laws and regulations listed company audit i

21、ndependence requires that the recipient 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）實體業(yè)務的性質（例如金融業(yè)務、保險

22、業(yè)務等）；(a) the nature of the business entities (such as financial services, insurance, etc. );（二）實體的規(guī)模；(2) entities;（三）職員的數(shù)量。(3) employees.第九條 本領務所向審計客戶提供非鑒證服務，可能對獨立性產生不利阻礙，包括因自我評價、自身利益和過度推介等產生的不利阻礙。Article 9 the present services to audit clients non-Forensic Service, you may have a negative impact on

23、 independence, including the self-evaluation, Excessive self-interest and promote the negative effects, such as.第十條 自我評價導致不利阻礙的情形要緊包括：Article 10 the self-evaluation in the major adverse effects include:（一）本領務所在對客戶提供財務系統(tǒng)的設計或操作服務后，又對系統(tǒng)的運行有效性出具鑒證報告；(1) the firms financial system to the customer in the

24、design or operation of the service, and the running of the system effectiveness for a given report.（二）本領務所為客戶編制原始數(shù)據，這些數(shù)據構成鑒證業(yè)務的對象；(2) The firms clients in preparation for raw data, these data constitute the business object.（三）鑒證業(yè)務項目組成員擔任或最近曾擔任客戶的董事或高級治理人員；(3) The Business members of the project team

25、 or most recently served as the director or senior management staff;（四）鑒證業(yè)務項目組成員目前或最近曾受雇于客戶，同時所處職位能夠對鑒證對象施加重大阻礙；(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）本領務所為鑒證客戶提供直

26、接阻礙鑒證對象信息的其他服務。 (5) the firms to provide customers with the direct impact of the information object in other services.第十一條 本制度并未涵蓋本領務所向審計客戶提供的所有非鑒證服務。當遇到本制度未列舉的非鑒證服務時，注冊會計師應當咨詢獨立性團隊，運用中國注冊會計師職業(yè)道德守則第4號-審計和批閱業(yè)務對獨立性的要求獨立性概念框架予以解決。 Article 11 the present system does not cover the firms audit clients to

27、all of the non-Forensic Service. When 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 busi

28、ness requirements for independence of the Independent conceptual framework to address them.第十二條 在同意托付向審計客戶提供非鑒證服務之前，本領務所應當確定提供該服務是否將對獨立性產生不利阻礙。 在評價某一特定非鑒證服務產生不利阻礙的嚴峻程度時，本領務所應當考慮審計項目組認為提供其他相關非鑒證服務將產生的不利阻礙。 假如沒有防范措施能夠將不利阻礙降低至可同意的水平，本領務所不得向審計客戶提供該非鑒證服務。Article 12 the audit clients entrusted to non-Fore

29、nsic Service, the firm should determine 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

30、will have adverse effect. If there is no 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 本領務所通常不向審計客戶的下列關聯(lián)實體提供本制度限制的非鑒證服務： Article 13 the audit firms do not usually provide the customer with

31、the following associated entities limit the system of non-Forensic Service.（一）不是本領務所的審計客戶，但能夠直接或間接操縱審計客戶的實體； (1) is not the firms audit clients, but to be able to directly or indirectly, to control the entity audit clients.（二）不是本領務所的審計客戶，但在審計客戶中擁有直接經濟利益的實體，該實體能夠對審計客戶施加重大阻礙，同時經濟利益對該實體重大； (2) is not t

32、he firms audit of the customer, but in the 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）不是本領務所的審計客戶，但與審計客戶處于同一操縱下的實體。 假如有理由認為同時滿足下列條件，本領務所能夠向上述關聯(lián)實體提供非鑒證服務： (3) is not the firm

33、s audit clients with audit clients, but in the 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）向上述關聯(lián)實體提供的非鑒證服務的結果不構成實施審計程序的對象，該服務不因自我評價產生不利阻礙； (1) the associated entities to provid

34、e the non-Forensic Service does not constitute 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所產生的任何不利阻礙予以消除，或將其降低至可同意的水平。 (2) has taken precautionary measures will be non-forensic service of a

35、ny adverse effects, to eliminate or reduce them to acceptable levels.第十四條 假如無意中向客戶的關聯(lián)實體或分支機構，或者針對財務報表項目提供了這些非鑒證服務，本領務所應當采取下列補救措施將不利阻礙降低至可同意的水平，以幸免損害獨立性： Article 14 if the customer accidentally associated entities or branch offices, or at the level of financial reporting project provides these non-Fo

36、rensic Service, This Office should take the following remedies to reduce the adverse effects may be accepted in order to avoid the damage level independence:（一）由其他會計師事務所對客戶的關聯(lián)實體、分支機構或財務報表項目進行審計； (1) by the other firm associated entities to the customer, at the branch office, or financial statements

37、audit project;（二）由其他會計師事務所重新執(zhí)行非鑒證服務，同時所執(zhí)行工作的范圍能夠使其承擔責任。 (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 假如審計客戶成為公眾利益實體，在同時滿足下列條件時，本領務所向其提供非鑒證服務可不能損害獨立性： Article 15 if the Audit Client become a public interest entities at the sa

38、me time, the following conditions are met, and the firm to provide them with non-Forensic Service will not impair independence.（一）以往向該實體提供的非鑒證服務符合本制度有關向非公眾利益實體提供非鑒證服務的規(guī)定； (1) in the past to the entity providing the non-authentication services in accordance with the present system to a non-public int

39、erest entities for non-forensic service;（二）在客戶成為公眾利益實體之前終止，或之后盡快終止本制度不同意向公眾利益實體提供的非鑒證服務； (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）在必要時已采取防范措施消除對獨立性產生的不利阻礙，或將其降低至可同意的水平。(3)

40、has been taken in when necessary to protect against measures to eliminate the negative impact independence, or reduce them to acceptable levels.第二節(jié) 承擔治理層職責第十六條 治理層按照對利益相關者最有利的方式行使多項治理職能。治理層負有領導和指揮的職責，如針對人力資源、財務資源、有形或無形資源的取得、配置和操縱作出重大決策。 Article 16 management in accordance with the relevant stakehold

41、ers the most advantageous way of management functions. Management 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 本領務所應當依照具體情況確定某項活動是否屬于治理層職責。下列活動通常被視為治理層職責： Article 17

42、 the present office should be based on specific circumstances 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）指導職員的行動并對其行動負責； (2) of the Act and gu

43、idance staff responsible for their actions.（三）對交易進行授權； (3) of the transaction is authorized.（四）確定采納本領務所或其他第三方提出的建議； (4) determine if the firms adoption or other 3rd Partys proposal.（五）負責按照適用的會計準則編制財務報表； (5) in accordance with applicable accounting standards; preparation of financial statements（六）負責設

44、計、實施和維護內部操縱。 (6) is responsible for the design, implementation, and maintaining internal controls.第十八條本領務所不得承擔審計客戶的治理層職責。 Article 18 shall not assume the office of audits of customer management functions.第十九條 在向審計客戶提供非鑒證服務時，為幸免承擔治理層職責的風險，本領務所應當確保由治理層的成員負責作出重大推斷和決策，評價服務的結果，并對依據服務結果采取的行動負責。Article 19

45、the audit clients in non-Forensic Service, to avoid the risk management 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 假如本領務所代客戶從事日常和行政

46、性的事務或不重要的活動，通常不被視為代行治理層職責。下列活動不被視為治理層職責： Article 20 if the firms in their 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)行一項已由治理層授

47、權的非重要交易； (1) implementation of a management authority by the non-important transactions;（二）跟蹤法定申報資料規(guī)定的提交日期，并告知審計客戶這些日期； (2) the statutory declarations of the provided information to date, and informed the customer these dates;（三）向治理層提供意見和建議，以協(xié)助治理層履行職責。 (3) to the management, with the advice and reco

48、mmendations to assist management in carrying out responsibilities.第三節(jié) 編制會計記錄和財務報表Section 3 preparation of accounting records and financial statements第二十一條 按照適用的會計準則規(guī)定編制財務報表是治理層的職責，這種職責包括： Article 21 in accordance with applicable accounting standards preparation of financial statements, management re

49、sponsibilities, such duties include:（一）設計、實施和維護與編制財務報表相關的內部操縱，以合理保證財務報表不存在由于舞弊或錯誤導致的重大錯報； (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 erro

50、r, leading to significant tolerance has been reported.（二）編制或更改會計分錄或者確定交易的賬戶分類； (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（如采購訂單、工時記錄和銷售訂單）； (3) or change in electronic form or other forms of existe

51、nce, to prove that the transaction took place or the original raw data (such as purchase orders, Working hours and sales order record);（四）選擇和運用恰當?shù)臅嬚撸?(4) to select and apply appropriate accounting policy; （五）作出恰當?shù)臅嬁赡堋?(5) make the appropriate accounting estimates.第二十二條 本領務所向審計客戶提供編制會計記錄或財務報表等服務，隨

52、后又審計該財務報表，將因自我評價產生不利阻礙。 Article 22 the firms audit clients to accounting records or 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)緊急或極其專門的情況，并征得相關監(jiān)管機構的同意，本領務所不得向屬于公眾利益實體的審計客戶提供下列編制會計記錄和財務報表的服務： Article 23 except in th

53、e event of an emergency or very special cases, and with the consent of the relevant regulatory 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； （二）編制所審計的財務報表； （三）編制所審計財務報表依據的財務信息。(1) pay servic

54、e;(2) prepare the audit of financial statements; and(3) preparation of the audited financial statements based on the financial information.第二十四條 在審計過程中，本領務所與審計客戶治理層就下列事項進行溝通，通?？刹荒軐Κ毩⑿援a生不利阻礙： （一）對會計準則或財務報表披露要求的運用； （二）與財務報表相關的內部操縱的有效性，以及資產、負債計量方法的適當性； （三）會計調整分錄的建議。 Article 24 during the audit process,

55、 the firms audit and customer management to communicate the following matters, which would normally 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

56、, as well as assets, Liability measurement methods is appropriate; (3) Accounting adjusting entries.第二十五條 審計客戶可能要求本領務所在下列方面提供技術支持，假如本領務所不承擔審計客戶的治理層職責，通?？刹荒軐Κ毩⑿援a生不利阻礙： （一）解決賬戶調節(jié)問題； （二）分析和積存監(jiān)管機構要求提供的信息； （三）將按照某種會計準則編制的財務報表，轉換為按照另一種會計準則編制的財務報表。 Article 25 the Audit Client may require the services provi

57、ded in the following technical support, if the firm is not responsible for audits of customer management 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 accordanc

58、e with a certain accounting guidelines for the preparation of financial statements in accordance with, and convert to a different accounting guidelines for the preparation of financial statements.第二十六條 假如本領務所向不屬于公眾利益實體的審計客戶提供編制會計記錄和財務報表相關的服務，只要屬于日常性和機械性的工作，同時已采取措施將因自我評價產生的不利阻礙降低至可同意的水平，則可不能損害其獨立性。 A

59、rticle 26 if the firm does not belong to the public interest entities Audit Clients accounting records and 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 n

60、ot compromise its independence.此類服務包括： （一）依照來源于客戶的數(shù)據提供工資服務； （二）在客戶確定或批準賬戶分類的基礎上記錄交易； （三）將已記錄的交易過入總分類賬； （四）將客戶批準的分錄過入試算平衡表； （五）依照試算平衡表中的信息編制財務報表。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