top of page
Search
  • Writer's pictureCCS
    • Jul 8, 2022
    • 7 min read

ISQC 1: Acceptance and Continuance of Client Relationships and Specific Engagements

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:

  1. Is competent to perform the engagement and has the capabilities, including time and resources, to do so; (Ref: Para. A18, A23)

  2. Can comply with relevant ethical requirements; and

  3. 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：