accountingethics中山大學(xué)商業(yè)倫理(編輯修改稿)
2025-02-17 12:41 本頁面
【文章內(nèi)容簡介】 ly collateralized by cash deposits ? 信用卡余額低于 1萬美圓 Credit cards balances of less than $10,000 家庭成員 Family Members ? 配偶 Spouse ? 等同于配偶的人 Spousal equivalent ? 親生子女 Dependents ? （如果他們在客戶中處于重要或財(cái)務(wù)敏感的位置，或者持有重大的財(cái)務(wù)利益）近親 Close relatives if they hold a key or financially sensitive position with the client or hold material financial interest – 父母 Parent – 兄弟姐妹 Sibling – 非親生子女 Nondependent child 向鑒證客戶提供的非鑒證服務(wù) Nonattest Services to an Attest Client ? 不得代行管理職能 Should not perform management functions ? 不得為鑒證客戶代行管理決策 Should not make management decisions for the attest client ? 但可以提供建議和推薦意見 May provide advice and remendations 解釋 Interpretation 1013 ? 對(duì)于非鑒證業(yè)務(wù)，客戶必須同意執(zhí)行以下事項(xiàng)：Client must agree to perform the following in connection with the nonattest engagement 1. 制定或執(zhí)行所有管理決策和職能 Make or perform all management decisions and functions 2. 指定具有適當(dāng)技能的專門人員，監(jiān)管這些非鑒證業(yè)務(wù) Designate an individual who has appropriate skills to oversee the services 3. 對(duì)非鑒證業(yè)務(wù)的適當(dāng)性（合理性）和結(jié)果進(jìn)行評(píng)估 Evaluate the adequacy and results 4. 對(duì)所有非鑒證業(yè)務(wù)的結(jié)果承擔(dān)全部責(zé)任 Accept responsibility for the results 5. 建立并維護(hù)內(nèi)部控制 Establish and maintain internal controls SOX禁止事項(xiàng) SarbanesOxley Prohibitions ? 除了與審計(jì)客戶的會(huì)計(jì)記錄或財(cái)務(wù)報(bào)表相關(guān)的簿記及其他業(yè)務(wù)之外，以下事項(xiàng)不得向鑒證客戶提供： The following may not be performed for attest clients in addition to bookkeeping or other services related to the accounting records or financial statements of the audit client: 1. 財(cái)務(wù)信息系統(tǒng)設(shè)計(jì)與實(shí)施 Financial information systems design and implementation 2. 評(píng)估或估價(jià)服務(wù)，公允性意見、現(xiàn)金貢獻(xiàn)報(bào)告Appraisal or valuation services, fairness opinions, or contributioninkind reports SOX禁止事項(xiàng) SarbanesOxley Prohibitions 精算業(yè)務(wù) Actuarial services 內(nèi)部審計(jì)外包業(yè)務(wù) Internal audit outsourcing services 管理與人力資源職能 Management functions or human resources 經(jīng)紀(jì)人或經(jīng)銷商、投資顧問、投資銀行業(yè)務(wù)等 Broker or dealer, investment adviser, or investment banking services SOX禁止事項(xiàng) SarbanesOxley Prohibitions 7. 與審計(jì)無關(guān)的法律和專家服務(wù) Legal services and expert services unrelated to the audit 8. 任何被董事會(huì)認(rèn)為不允許的其他業(yè)務(wù) Any other service the BOD determines is impermissible ? 提供稅務(wù)服務(wù)必須事先經(jīng)過審計(jì)委員會(huì)的批準(zhǔn) Tax services must be preapproved by the audit mittee 案例： The PeopleSoft ? 安永違背了獨(dú)立準(zhǔn)則 Ernst and Young (EY) violated independence standards ? 安永與客戶的 “ 共生體關(guān)系 ” EY and PeopleSoft ha
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