審計(jì)人員的任職資格和職業(yè)謹(jǐn)慎態(tài)度

1、 DifficultMaterialityAudit Scope Accounting and Conduct Issues 大學(xué) CPA統(tǒng)一考試 現(xiàn)場(chǎng)教育 實(shí)務(wù)教育 CPAf 職業(yè)后續(xù)教育 CICPA CPAf 其他團(tuán)體 大學(xué)、學(xué)會(huì) Special Need for Independence in appearance l 審計(jì)人必須從身份上、經(jīng)濟(jì)上獨(dú)立于審計(jì)客戶。否 則的話，審計(jì)人就難以脫身于審計(jì)客戶的誘惑或者 壓力，難以保持、甚至失去公正不偏的態(tài)度，損害 實(shí)質(zhì)上的獨(dú)立性。 l 形式上的獨(dú)立性具有從外部支撐實(shí)質(zhì)上的獨(dú)立性的 作用。 Special Need for Independence

2、 in appearance 形式上的獨(dú)立性 不得有損害獨(dú)立性的利害關(guān)系 不得有引起對(duì)獨(dú)立性懷疑的外觀 經(jīng)營者 提供審計(jì)服務(wù) 簽約審計(jì)=支付審計(jì)報(bào)酬 監(jiān)督責(zé)任 保持上市資格 解除責(zé)任 披露審計(jì)過的財(cái)務(wù)報(bào)表 AICPA Professional EthicsAICPA Professional Ethics Principles (Provide Overall Framework) Rules (Govern Performance of Professional Services) Interpretations (Provide Guidelines as to the Scope and

3、 Application of Rules) Ethics Rulings (AICPA responses to practitioner questions) Code of Professional Conduct Additional Guidance 3-2 not technically enforceable not technically enforceable unenforceable enforceable minimum standards 重大錯(cuò)把，重大舞弊事件的發(fā)現(xiàn) （作為結(jié)果的虛假審計(jì)報(bào)告） 審計(jì)時(shí)是否保持了應(yīng)有的謹(jǐn)慎？ 故意 是 否（過失） 沒有責(zé)任損失賠償責(zé)任

4、、刑事責(zé)任、行政處分 應(yīng)有的職業(yè)謹(jǐn)慎的水準(zhǔn)=遵循審計(jì)準(zhǔn)則的程度 審計(jì)質(zhì)量的水準(zhǔn) 過失 Rule 301 - Confidential Client Information A member in public practice shall not disclose any confidential client information without the specific consent of the client. 1.obligations related to technical standards 2.e.g., significant subsequent findings 2.subpoena or summons no privileged information But must notify the client immediately client may challenge the subpoena 3.peer reviews 4.responses to AICPA Ethics Division i