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ISQC 1: Relevant Ethical Requirements

Updated: Jul 8

相关职业道德要求
Para 20

The firm shall establish policies and procedures designed to provide it with reasonable assurance that the firm and its personnel comply with relevant ethical requirements.

20段:会计师事务所应当制定政策和程序,以合理保证会计师事务所及其人
员遵守相关职业道德要求。

Independence | 独立性
Para 21:

The firm shall establish policies and procedures designed to provide it with reasonable assurance that the firm, its personnel and, where applicable, others subject to independence requirements (including network firm personnel) maintain independence where required by relevant ethical requirements.


Such policies and procedures shall enable the firm to (Ref: Para. A10)

  1. Communicate its independence requirements to its personnel and, where applicable, others subject to them; and

  2. Identify and evaluate circumstances and relationships that create threats to independence, and take appropriate action to eliminate those threats or reduce them to an acceptable level by applying safeguards, or, if considered appropriate, to withdraw from the engagement, where withdrawal is possible under applicable law or regulation.

会计师事务所应当制定政策和程序,以合理保证会计师事务所和人员,以及适用时,其他受独立性要求约束的人员(包括网络事务所的人员),保持相关职业道德要求规定的独立性。


这些政策和程序应当使会计师事务所能够:(参见:第 A10 段)

  1. 向会计师事务所人员以及如适用,向其他受独立性要求约束的人员传达独立性要求;

  2. 识别和评价对独立性产生不利影响的情况和关系,并采取适当行动消除这些不利影响,或通过采取防范措施将其降至可接受的水平,或适当时,在法律法规允许的情况下解除业务约定。

Para 22:

Such policies and procedures shall require: (Ref: Para. A10)

  1. Engagement partners to provide the firm with relevant information about client engagements, including the scope of services, to enable the firm to evaluate the overall impact, if any, on independence requirements;

  2. Personnel to promptly notify the firm of circumstances and relationships that create a threat to independence so that appropriate action can be taken; and

  3. The accumulation and communication of relevant information to appropriate personnel so that:

  4. The firm and its personnel can readily determine whether they satisfy independence requirements;

  5. The firm can maintain and update its records relating to independence; and

  6. The firm can take appropriate action regarding identified threats to independence that are not at an acceptable level.

这些政策和程序应当要求:(参见:第 A10 段)

  1. 项目合伙人向会计师事务所提供与客户委托业务相关的信息(包括服务范围),以使会计师事务所能够评价这些信息对保持独立性的总体影响(如存在)

  2. 会计师事务所人员立即向会计师事务所报告对独立性产生不利影响的情况和关系,以便会计师事务所采取适当行动;

  3. 会计师事务所收集相关信息,并向适当人员传达,以便:

  4. 会计师事务所及其人员能够容易地确定自身是否满足独立性要求;

  5. 会计师事务所能够保持并更新有关独立性的记录;

  6. 会计师事务所能够针对识别出的、对独立性产生超出可接受水平的不利影响采取适当行动。

Para 23:

The firm shall establish policies and procedures designed to provide it with reasonable assurance that it is notified of breaches of independence requirements and to enable it to take appropriate actions to resolve such situations.


The policies and procedures shall include requirements for: (Ref: Para. A10)

  1. Personnel to promptly notify the firm of independence breaches of which they become aware;

  2. The firm to promptly communicate identified breaches of these policies and procedures to:

  3. The engagement partner who, with the firm, needs to address the breach; and

  4. Other relevant personnel in the firm and, where appropriate, the network, and those subject to the independence requirements who need to take appropriate action; and

  5. Prompt communication to the firm, if necessary, by the engagement partner and the other individuals referred to in subparagraph 23(b)(ii) of the actions taken to resolve the matter, so that the firm can determine whether it should take further action.

会计师事务所应当制定政策和程序,以合理保证能够获知违反独立性要求的情况,并采取适当行动予以解决。


这些政策和程序应当包括下列要求:(参见:第 A10 段)

  1. 会计师事务所人员将注意到的违反独立性要求的情况立即报告会计师事务所;

  2. 会计师事务所将识别出的违反这些政策和程序的情况,立即传达给下列人员:

  3. 需要与会计师事务所共同处理这些情况的项目合伙人;

  4. 需要采取适当行动的会计师事务所及网络(在适当时)内部的其他相关人员,以及受独立性要求约束的人员;

  5. 必要时,项目合伙人以及第 23 段第(b)项之(ii)提及的人员立即向会计师事务所报告他们为解决有关问题采取的行动,以便会计师事务所能够决定是否应当采取进一步的行动。

Para 24:

At least annually, the firm shall obtain written confirmation of compliance with its policies and procedures on independence from all firm personnel required to be independent by relevant ethical requirements. (Ref: Para. A10–A11)


会计师事务所应当每年至少一次向所有需要按照相关职业道德要求保持独立性的人员获取其遵守独立性政策和程序的书面确认函。 (参见:第 A10-A11 段)



Para 25:

The firm shall establish policies and procedures: (Ref: Para. A10)

  1. Setting out criteria for determining the need for safeguards to reduce the familiarity threat to an acceptable level when using the same senior personnel on an assurance engagement over a long period of time; and

  2. Requiring, for audits of financial statements of listed entities, the rotation of the engagement partner and the individuals responsible for engagement quality control review, and, where applicable, others subject to rotation requirements, after a specified period in compliance with relevant ethical requirements. (Ref: Para. A12–A17)

会计师事务所应当制定下列政策和程序:(参见:第 A10 段)

  1. 建立标准,以确定长期委派同一个高级人员执行某项鉴证业务时,是否需要采取防范措施,将因密切关系产生的不利影响降至可接受的水平;

  2. 对所有上市实体财务报表审计业务,按照相关职业道德要求的规定,在规定期限届满时轮换项目合伙人、项目质量控制覆核人员,以及适用时,受轮换要求约束的其他人员。 (参见:第 A12-A17 段)


Compliance with Relevant Ethical Requirements (Ref: Para. 20)  
遵守相关职业道德要求(参见:第 20 段)
A7.

The IESBA Code establishes the fundamental principles of professional ethics, which include:

  1. Integrity;

  2. Objectivity;

  3. Professional competence and due care;

  4. Confidentiality; and

  5. Professional behaviour.

国际职业会计师道德守则规定了职业道德基本原则,包括:

  • 诚信;

  • 客观;

  • 专业胜任能力和应有的关注;

  • 保密;

  • 职业行为。


A8.

Part B of the IESBA Code illustrates how the conceptual framework is to be applied in specific situations. It provides examples of safeguards that may be appropriate to address threats to compliance with the fundamental principles and also provides examples of situations where safeguards are not available to address the threats.


国际职业会计师道德守则的 B 部分说明了如何在具体情形下运用概念框架,并且举例说明为处理对遵守职业道德基本原则产生不利影响的情形而采取的适当防范措施,以及无法采取防范措施以应对不利影响的情形。

A9.

The fundamental principles are reinforced in particular by:

  • The leadership of the firm;

  • Education and training;

  • Monitoring; and

  • A process for dealing with non-compliance.

Definition of “Firm,” “Network” and “Network Firm” (Ref: Para. 20–25)


下列途径尤其强化了职业道德基本原则:

  • 会计师事务所领导层的示范;

  • 教育和培训;

  • 监控;

  • 对违规行为的处理。

“会计师事务所”、“网络”及“网络事务所”的定义(参见:第 20-25段)

A10.

The definitions of “firm,” network” or “network firm” in relevant ethical requirements may differ from those set out in this ISA. For example, the IESBA Code3 defines the “firm” as:

  1. A sole practitioner, partnership or corporation of professional accountants;

  2. An entity that controls such parties through ownership, the management or other means; and

  3. An entity is controlled by such parties through ownership, management or other means.

The IESBA Code also provides guidance in relation to the terms “network” and “network firm.”


In complying with the requirements in paragraphs 20–25, the definitions used in the relevant ethical requirements apply in so far as is necessary to interpret those ethical requirements.


相关职业道德要求对“会计师事务所”、“网络”或“网络事务所”的定义可能不同于本国际质量控制准则。例如,国际职业会计师道德守则将“会计师事务所”定义如下:

  1. 由职业会计师设立的独资、合伙、公司或其他形式的执业组织;

  2. 通过所有权、管理权或其他手段对该组织施加控制的实体;

  3. 该组织通过所有权、管理权或其他手段施加控制的实体。

国际职业会计师道德守则还提供了有关“网络”和“网络事务所”术语的指引。


必要时,相关职业道德要求使用的定义也适用于解释第 20-25 段规定的职业道德要求。



Written Confirmation (Ref: Para. 24) 
书面确认函(参见:第 24 段) 
A11.

Written confirmation may be in paper or electronic form.


By obtaining confirmation and taking appropriate action on information indicating non-compliance, the firm demonstrates the importance that it attaches to independence and makes the issue current for, and visible to, its personnel.

书面确认函既可以是纸质的,也可以是电子形式的。


通过获取确认函以及针对违反独立性的情况采取适当的行动,会计师事务所可以表明其强调保持独立性的重要性,并使保持独立性的问题对员工而言常讲常新,看得见摸得着。


 Familiarity Threat (Ref: Para. 25) 
 
 密切关系不利影响(参见:第 25 段)
A12.

The IESBA Code discusses the familiarity threat that may be created by using the same senior personnel on an assurance engagement over a long period of time and the safeguards that might be appropriate to address such threats.


国际职业会计师道德守则讨论了长期委派同一个高级人员执行某项鉴证业务而导致因密切关系产生的不利影响,以及可能采取的适当防范措施。

A13.

Determining appropriate criteria to address familiarity threats may include matters such as:

  • The nature of the engagement, including the extent to which it involves a matter of public interest; and

  • The length of service of the senior personnel on the engagement.

Examples of safeguards include rotating the senior personnel or requiring an engagement quality control review.


确定适当的标准以应对因密切关系产生的不利影响时,会计师事务所可能考虑下列事项:

  • 业务的性质,包括涉及公众利益的程度;

  • 高级人员提供该项业务的服务年限。

防范措施包括轮换高级人员,或要求实施项目质量控制覆核。


A14.

The IESBA Code recognizes that the familiarity threat is particularly relevant in the context of financial statement audits of listed entities.


For these audits, the IESBA Code requires the rotation of the key audit partner after a pre-defined period, normally no more than seven years, and provides related standards and guidance. National requirements may establish shorter rotation periods.


国际职业会计师道德守则指出,在执行上市实体财务报表审计工作时,因密切关系产生的不利影响尤其相关。


针对这些审计业务,国际职业会计师道德守则要求,在预定的期限(通常不超过 7 年)内轮换关键审计合伙人,并为此提供了相关准则和指引。各国可能制定更短的轮换期限。



Considerations specific to public sector audit organizations  
对公共部门实体审计机构的特殊考虑
A15.

Statutory measures may provide safeguards for the independence of public sector auditors.


However, threats to independence may still exist regardless of any statutory measures designed to protect it.


Therefore, in establishing the policies and procedures required by paragraphs 20–25, the public sector auditor may have regarded the public sector mandate and addressed any threats to independence in that context.


法定措施可能为公共部门实体审计师保持独立性提供防范措施。


然而,即使存在这些法律措施,对独立性产生的不利影响可能仍然存在。


因此,在制定第 20-25 段要求的政策和程序时,公共部门实体审计师可能需要考虑授权对公共部门实体进行审计的文件的规定,并应对该情况下对独立性产生的任何不利影响。

A16.

Listed entities as referred to in paragraphs 25 and A14 are not common in the public sector. However, there may be other public sector entities that are significant due to size, complexity or public interest aspects, and which consequently have a wide range of stakeholders. Therefore, there may be instances when a firm determines, based on its quality control policies and procedures, that a public sector entity is significant for the purposes of expanded quality control procedures.


第 25 段和第 A14 段中提及的上市实体在公共部门实体中并不常见。然而,某些公共部门实体可能因其规模、复杂性或涉及公众利益的程度而显得十分重要,并因而拥有广泛的利益相关者。因此,会计师事务所可能根据其质量控制政策和程序,认为某个公共部门实体十分重要,从而扩展质量控制程序。


A17.

In the public sector, legislation may establish the appointments and terms of office of the auditor with engagement partner responsibility. As a result, it may not be possible to comply strictly with the engagement partner rotation requirements envisaged for listed entities. Nonetheless, for public sector entities considered significant, as noted in paragraph A16, it may be in the public interest for public sector audit organizations to establish policies and procedures to promote compliance with the spirit of rotation of engagement partner responsibility.


就公共部门实体而言,相关法律法规可能对作为项目合伙人的审计师的委派和任期作出了规定。因此,对上市实体设定的项目合伙人轮换要求可能无法得到严格遵守。尽管如此,针对第 A16 段所述的重要的公共部门实体,公共部门实体审计机构可能出于对公众利益的考虑,制定政策和程序,以促进对项目合伙人轮换要求的遵守。

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