人力资源Para 29
The firm shall establish policies and procedures designed to provide it with reasonable assurance that it has sufficient personnel with the competence, capabilities, and commitment to ethical principles necessary to:
Perform engagements in accordance with professional standards and applicable legal and regulatory requirements; and
Enable the firm or engagement partners to issue reports that are appropriate in the circumstances. (Ref: Para. A24–A29)
会计师事务所应当制定政策和程序，合理保证拥有足够的具有胜任能力和必要素质并承诺遵守职业道德原则的人员，以：
按照职业准则和适用的法律法规的规定执行业务；
使会计师事务所或项目合伙人能够出具适合具体情况的报告。 （参见：第 A24－A29 段）
Assignment of Engagement Teams
项目组的委派 Para 30
The firm shall assign responsibility for each engagement to an engagement partner and shall establish policies and procedures requiring that:
The identity and role of the engagement partner are communicated to key members of client management and those charged with governance;
The engagement partner has the appropriate competence, capabilities, and authority to perform the role; and
The responsibilities of the engagement partner are clearly defined and communicated to that partner. (Ref: Para. A30)
会计师事务所应当对每项业务委派一名项目合伙人，并应当制定政策和程序，明确下列要求：
将项目合伙人的身份和作用告知客户管理层和治理层的关键成员；
项目合伙人具有履行职责所要求的适当胜任能力、必要素质和权限；
清楚界定项目合伙人的职责，并告知该项目合伙人。 （参见：第 A30段）
Para 31
The firm shall also establish policies and procedures to assign appropriate personnel with the necessary competence and capabilities to:
Perform engagements in accordance with professional standards and applicable legal and regulatory requirements; and
Enable the firm or engagement partners to issue reports that are appropriate in the circumstances. (Ref: Para. A31)
会计师事务所还应当制定政策和程序，委派具有必要胜任能力和素质的适当人员，以：
按照职业准则和适用的法律法规的规定执行业务；
使会计师事务所或项目合伙人能够出具适合具体情况的报告。 （参见：第 A31 段）
Human Resources (Ref: Para. 29)
人力資源（參見：第 29 段）A24.
Personnel issues relevant to the firm’s policies and procedures related to human resources include, for example:
Recruitment.
Performance evaluation.
Capabilities, including time to perform assignments.
Competence.
Career development.
Promotion.
Compensation.
The estimation of personnel needs.
Effective recruitment processes and procedures help the firm select individuals of integrity who have the capacity to develop the competence and capabilities necessary to perform the firm’s work and possess the appropriate characteristics to enable them to perform competently.
与会计师事务所人力资源政策和程序相关的人事问题包括：
招聘；
业绩评价；
人员素质，包括完成分派任务的时间；
胜任能力；
职业发展；
晋升；
薪酬；
人员需求预测。
有效的招聘过程和程序有助于会计师事务所选择正直的、通过发展能够具备执行业务所需的胜任能力和必要素质，并具备胜任工作所需的适当特征的人员。
A25
Competence can be developed through a variety of methods, including the following:
Professional education.
Continuing professional development, including training.
Work experience.
Coaching by more experienced staff, for example, other members of the engagement team.
Independence education for personnel who are required to be independent.
通过下列途径可以提高人员的胜任能力：
职业教育；
持续职业发展，包括培训；
工作经验；
由经验更丰富的员工（如项目组的其他成员）提供辅导；
针对受独立性要求约束的人员进行独立性教育。
A26
The continuing competence of the firm’s personnel depends to a significant extent on an appropriate level of continuing professional development so that personnel maintain their knowledge and capabilities.
Effective policies and procedures emphasize the need for continuing training for all levels of firm personnel and provide the necessary training resources and assistance to enable personnel to develop and maintain the required competence and capabilities.
会计师事务所人员的持续胜任能力在很大程度上取决于持续职业发展的适当水准，以使会计师事务所人员保持其知识和素质。
有效的政策和程序强调对会计师事务所各级人员进行继续培训的必要性，并提供必要的培训资源和帮助，以使会计师事务所人员能够发展和保持必要的胜任能力和素质。
A27
The firm may use a suitably qualified external person, for example, when internal technical and training resources are unavailable.
会计师事务所可利用具有适当资格的外部人员，例如，当会计师事务所内部不具备技术和培训资源时。
A28
Performance evaluation, compensation and promotion procedures give due recognition and reward to the development and maintenance of competence and commitment to ethical principles. Steps a firm may take in developing and maintaining competence and commitment to ethical principles include:
Making personnel aware of the firm’s expectations regarding performance and ethical principles;
Providing personnel with an evaluation of, and counselling on, performance, progress and career development; and
Helping personnel understand that advancement to positions of greater responsibility depends, among other things, upon performance quality and adherence to ethical principles, and that failure to comply with the firm’s policies and procedures may result in disciplinary action.
业绩评价、薪酬和晋升程序需要对发展和保持胜任能力并遵守职业道德原则的行为给予应有的肯定和奖励。会计师事务所在发展和保持胜任能力并遵守职业道德原则方面可以采取的步骤包括：
使会计师事务所人员知晓会计师事务所对业绩和遵守职业道德原则的期望；
向会计师事务所人员提供业绩、晋升和职业发展方面的评价和咨询；
帮助会计师事务所人员理解晋升更高职位取决于业务质量及遵守职业道德原则，而不遵守会计师事务所的政策和程序可能受到惩戒。
Considerations Specific to Smaller Firms
对小型会计师事务所的特殊考虑A29
The size and circumstances of the firm will influence the structure of the firm’s performance evaluation process. Smaller firms, in particular, may employ less formal methods of evaluating the performance of their personnel.
会计师事务所的规模和具体情况将影响业绩评价过程。小型会计师事务所尤其可能运用不太正式的方法评价其人员的业绩。委派项目组
Assignment of Engagement Teams Engagement Partners (Ref: Para. 30)
项目合伙人（参见：第 30 段）A30
Policies and procedures may include systems to monitor the workload and availability of engagement partners so as to enable these individuals to have sufficient time to adequately discharge their responsibilities.
会计师事务所的政策和程序可能包括对项目合伙人的工作量及可供调配的时间进行监控，以使项目合伙人有足够的时间恰当履行职责。
Engagement Teams (Ref: Para. 31)
项目组（参见：第 31 段）A31
The firm’s assignment of engagement teams and the determination of the level of supervision required, include, for example, consideration of the engagement team’s:
Understanding of, and practical experience with, engagements of a similar nature and complexity through appropriate training and participation;
Understanding of professional standards and applicable legal and regulatory requirements;
Technical knowledge and expertise, including knowledge of relevant information technology;
Knowledge of relevant industries in which the clients operate;
Ability to apply professional judgment; and
Understanding of the firm’s quality control policies and procedures.
A31. 在委派项目组及确定所需的监督程度时，会计师事务所可考虑项目组的下列方面：
通过适当的培训和参与业务，获取执行类似性质和复杂程度业务的知识和实务经验；
理解职业准则和适用的法律法规的规定；
具有的技术知识和专长，包括相关的信息技术知识；
对客户所处行业的了解；
运用职业判断的能力；
对会计师事务所质量控制政策和程序的了解。