客户关系和具体业务的接受与保持
Para 26
The firm shall establish policies and procedures for the acceptance and continuance of client relationships and specific engagements, designed to provide the firm with reasonable assurance that it will only undertake or continue relationships and engagements where the firm:
Is competent to perform the engagement and has the capabilities, including time and resources, to do so; (Ref: Para. A18, A23)
Can comply with relevant ethical requirements; and
Has considered the integrity of the client, and does not have information that would lead it to conclude that the client lacks integrity. (Ref: Para. A19–A20, A23)
会计师事务所应当制定有关客户关系和具体业务接受与保持的政策和程序，以合理保证只有在下列情况下，才能接受或保持客户关系和具体业务：
能够胜任该项业务，并具有执行业务的素质、时间和资源；（参见：第A18，A23 段）
能够遵守相关职业道德要求；
已考虑客户的诚信，没有信息表明客户缺乏诚信。 （参见：第 A19－A20， A23 段）
Para 27
Such policies and procedures shall require:
The firm to obtain such information as it considers necessary in the circumstances before accepting an engagement with a new client when deciding whether to continue an existing engagement and when considering acceptance of a new engagement with an existing client. (Ref: Para. A21, A23)
If a potential conflict of interest is identified in accepting an engagement from a new or an existing client, the firm to determine whether it is appropriate to accept the engagement.
If issues have been identified, and the firm decides to accept or continue the client relationship or a specific engagement, the firm to document how the issues were resolved.
这些政策和程序应当要求：
在接受新客户的业务前，或决定是否保持现有业务及考虑接受现有客户的新业务时，会计师事务所根据具体情况获取必要信息；（参见：第 A21，A23段）
在接受新客户或现有客户的新业务时，如果识别出潜在的利益冲突，会计师事务所确定接受该业务是否适当；
当识别出问题而又决定接受或保持客户关系或具体业务时，会计师事务所记录问题如何得到解决。
Para 28
The firm shall establish policies and procedures on continuing an engagement and the client relationship, addressing the circumstances where the firm obtains the information that would have caused it to decline the engagement had that information been available earlier. Such policies and procedures shall include consideration of:
The professional and legal responsibilities that apply to the circumstances, including whether there is a requirement for the firm to report to the person or persons who made the appointment or, in some cases, to regulatory authorities; and
The possibility of withdrawing from the engagement or from both the engagement and the client relationship. (Ref: Para. A22–A23)
如果会计师事务所在接受业务后获知某项信息，而该信息若在接受业务前获知，可能导致会计师事务所拒绝该项业务，会计师事务所应当针对这种情况制定保持具体业务和客户关系的政策和程序。这些政策和程序应当包括考虑：
适用于这种情况的职业责任和法律责任，包括是否要求会计师事务所向委托人报告或在某些情况下向监管机构报告；
解除业务约定，或同时解除业务约定和客户关系的可能性。 （参见：第A22－A23 段）
Competence, Capabilities, and Resources (Ref: Para. 26(a))胜任能力、素质和资源（参见：第 26 段第（a）项）Para A18
Consideration of whether the firm has the competence, capabilities, and resources to undertake a new engagement from a new or an existing client involves reviewing the specific requirements of the engagement and the existing partner and staff profiles at all relevant levels, including whether:
Firm personnel have knowledge of relevant industries or subject matters;
Firm personnel have experience with relevant regulatory or reporting requirements, or the ability to gain the necessary skills and knowledge effectively;
The firm has sufficient personnel with the necessary competence and capabilities;
Experts are available if needed;
Individuals meeting the criteria and eligibility requirements to perform engagement quality control review are available, where applicable; and
The firm is able to complete the engagement within the reporting deadline.
在考虑是否具有接受新客户或现有客户的新业务所需的胜任能力、素质和资源时，会计师事务所需要评价新业务的特定要求及所有相关级别的现有合伙人和员工的基本情况，还包括：
会计师事务所人员是否熟悉相关行业或业务对象；
会计师事务所人员是否了解相关监管要求或报告要求，或具备有效获取必要技能和知识的能力；
会计师事务所是否拥有足够的具有必要胜任能力和素质的人员；
需要时是否能够得到专家的帮助；
如果需要实施项目质量控制覆核，是否具备符合标准和资格要求的项目质量控制覆核人员；
会计师事务所是否能够在提交报告的最后期限内完成业务。
The integrity of Client (Ref: Para. 26(c)) 客户的诚信（参见：第 26 段第（c）项） Para A19
With regard to the integrity of a client, matters to consider include, for example:
The identity and business reputation of the client’s principal owners, key management, and those charged with its governance.
The nature of the client’s operations, including its business practices.
Information concerning the attitude of the client’s principal owners, key management and those charged with its governance towards such matters as an aggressive interpretation of accounting standards and the internal control environment.
Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible.
Indications of an inappropriate limitation in the scope of work.
Indications that the client might be involved in money laundering or other criminal activities.
The reasons for the proposed appointment of the firm and non-reappointment of the previous firm.
The identity and business reputation of related parties.
The extent of knowledge a firm will have regarding the integrity of a client will generally grow within the context of an ongoing relationship with that client.
针对客户的诚信，会计师事务所考虑的事项包括：
客户主要股东、关键管理人员及治理层的身份和商业信誉；
客户的经营性质，包括其业务；
客户主要股东、关键管理人员及治理层对有关会计准则的偏激解释及内部控制环境的态度；
客户是否过分考虑将事务所的收费维持在尽可能低的水准；
工作范围受到不适当限制的迹象；
客户可能涉嫌洗钱或其他刑事犯罪活动的迹象；
变更会计师事务所的理由；
关联方的身份和商业信誉。
会计师事务所对客户诚信的了解程度，通常随着与客户关系的持续发展而加深。
Para A20
Sources of information on such matters obtained by the firm may include the following:
Communications with existing or previous providers of professional accountancy services to the client in accordance with relevant ethical requirements, and discussions with other third parties.
Inquiry of other firm personnel or third parties such as bankers, legal counsel and industry peers.
Background searches of relevant databases.
会计师事务所可以通过下列途径，获取与客户诚信相关的信息：
按照相关职业道德要求的规定，与为客户提供专业会计服务的现任或前任人员进行沟通，并与其他第三方进行讨论；
询问会计师事务所其他人员或金融机构、法律顾问及客户的同行等第三方；
从相关资料库中搜索客户的背景信息。
Continuance of Client Relationship (Ref: Para. 27(a)) 客户关系的保持（参见：第 27 段第（a）项） Para A21
Deciding whether to continue a client relationship includes consideration of significant matters that have arisen during the current or previous engagements and their implications for continuing the relationship. For example, a client may have started to expand its business operations into an area where the firm does not possess the necessary expertise.
确定是否保持客户关系时，会计师事务所需要考虑本期或以前执行业务时发现的重大事项，及其对保持客户关系可能产生的影响。例如，客户可能开始将其经营活动拓展到会计师事务所并不具备专长的领域。
Withdrawal (Ref: Para. 28) 解除业务约定（参见：第 28 段）Para A22
Policies and procedures on withdrawal from an engagement or from both the engagement and the client relationship address issues that include the following:
Discuss with the appropriate level of the client’s management and those charged with its governance the appropriate action that the firm might take based on the relevant facts and circumstances.
If the firm determines that it is appropriate to withdraw, discuss with the appropriate level of the client’s management and those charged with its governance withdrawal from the engagement or from both the engagement and the client relationship, and the reasons for the withdrawal.
Considering whether there is a professional, legal or regulatory requirement for the firm to remain in place, or for the firm to report the withdrawal from the engagement, or from both the engagement and the client relationship, together with the reasons for the withdrawal, to regulatory authorities.
Documenting significant matters, consultations, conclusions and the basis for the conclusions.
会计师事务所针对解除业务约定或同时解除业务约定和客户关系制定的政策和程序可应对下列问题：
与客户适当层级的管理层和治理层讨论会计师事务所根据相关事实和情况可能采取的适当行动；
如果确定解除业务约定或同时解除业务约定和客户关系是适当的，会计师事务所可就解除的情况及原因，与客户适当层级的管理层和治理层讨论；
考虑是否存在职业或法律法规的规定，要求会计师事务所保持现有客户关系，或向监管机构报告解除业务约定或同时解除业务约定和客户关系的情况及原因；
记录重大事项及其咨询情况、咨询结论和得出结论的依据。
Considerations Specific to Public Sector Audit Organizations (Ref: Para. 26–28) 对公共部门实体审计机构的特殊考虑（参见：第 26－28 段）Para A23
In the public sector, auditors may be appointed in accordance with statutory procedures. Accordingly, certain of the requirements and considerations regarding the acceptance and continuance of client relationships and specific engagements as set out in paragraphs 26–28 and A18–A22 may not be relevant.
Nonetheless, establishing policies and procedures as described may provide valuable information to public sector auditors in performing risk assessments and in carrying out reporting responsibilities.
公共部门实体可能按照法定程序委派审计人员。因此，第 26－28 段及第 A18－A22 段中规定的有关客户关系和具体业务的接受与保持的某些要求和考虑可能不相关。
尽管如此，制定本国际质量控制准则规定的政策和程序可以为公共部门实体审计师在进行风险评估和履行报告责任时提供有价值的信息。