职业道德
1 可接受的水平 Acceptable level
2 广告 Advertising
3 过度推介 Advocacy
4 承担管理层职责 Assume management responsibilities
5 鉴证客户 Assurance client
6 鉴证业务 Assurance engagement
7 鉴证业务项目组 Assurance team
8 审计客户 Audit client
9 审计业务 Audit engagement
10 审计项目组 Audit team
11 近亲属 Close family
12 密切私人关系 Close personal relationship
13 保密 Confidentiality
14 利益冲突 Conflicts of interest
15 或有收费 Contingent fee
16 冷却期 Cooling off period
17 现任会计师 Current accountant/auditor
18 直接经济利益 Direct financial interest
19 董事或高级管理人员 Director or senior officer/senior management
20 应有的关注 Due care
21 消除或降低不利影响 Eliminate or reduce threats
22 项目合伙人 Engagement partner
23 项目质量控制复核 Engagement quality control review
24 项目组 Engagement team
25 外部专家 External expert
26 密切关系 Familiarity
27 经济利益 Financial interests
28 历史财务信息 Historical financial information
29 直系亲属/ 主要近亲属 Immediate family
30 独立性 Independence
31 从实质上和形式上保持独立性 Independence of mind, Independence in appearance
32 间接经济利益 Indirect financial interest
33 诚信 Integrity
34 外在压力 Intimidation/Pressure
35 关键审计合伙人 Key audit partner
36 上市实体 Listed entity
37 长期存在业务关系 Long association (with an audit client)
38 严重虚假或误导性的陈述 Materially false or misleading statement
39 非鉴证服务 Non-assurance services
40 客观和公正性 Objectivity
41 专业服务 Professional services
42 拟接受的客户 Prospective client
43 公众利益实体 Public interest entity
44 关联实体 Related entity
45 审阅客户 Review client
46 审阅业务 Review engagement
47 审阅项目组 Review team
48 轮换 Rotation
49 防范措施 Safeguards
50 自身利益 Self-interest
51 自我评价 Self-review
52 重要且密切的商业关系 Significant and close business relationship
53 特殊目的财务报表 Special purpose financial statements
54 鉴证业务的对象 Subject matter of assurance engagement
55 不利影响、威胁 Threats