正确答案:
(1)由甲注册会计师继续担任关键合伙人审计A公司2013年度财务报表违反了职业道德守则的规定。在审计客户成为公众利益实体之前,如果关键审计合伙人已为该客户服务的时间不超过三年,则该合伙人还可以为该客户继续提供服务的年限为五年减去已经服务的年限。(2)XYZ会计师事务所作为辩护人代表A公司解决法律纠纷违反了职业道德守则的规定。在审计客户解决纠纷或法律诉讼时,如果会计师事务所人员担任辩护人,并且纠纷或法律诉讼所涉金额对被审计财务报表有重大影响,将因过度推介和自我评价产生非常严重的不利影响,导致没有防范措施能够将其降至可接受的低水平。会计师事务所不得为审计客户提供此类服务。(3)XYZ会计师事务所为A公司提供与财务系统相关的内部审计服务违反了职业道德守则的规定。在审计客户属于公众利益实体的情况下,会计师事务所不得提供与下列方面有关的内部审计服务:与财务报告相关的内部控制;财务会计系统;对被审计财务报表具有重大影响的金额或披露。(4)会计师事务所连续三年收费金额超出全部费用的15%,但并未采取措施,违反了职业道德守则的规定。如果会计师事务所连续两年从某一属于公众利益实体的审计客户及其关联实体收取的全部费用,占其从所有客户收取的全部费用的比重超过15%,会计师事务所应当向审计客户治理层披露这一事实,并讨论选择防范措施,以将不利影响降低至可接受的水平。(5)会计师事务所大部分员工作为审计客户的财务人员,为其编制或更改会计分录或确定交易的账户分类违反了职业道德守则。这种行为承担了管理层的职责。【Answer】(1)ThecodeofethicsisviolatedbecauseCPAcontinuestoactaskeyauditpartnerforAcompany.Beforetheauditclientbecomingpublicinterestentity,thedurationthatthepartnerallowedtocontinueperformserviceforclientis5yearsdeductedbythedurationofservicealreadybeingprovidedwhichshouldbenolongerthan3years.(2)AviolationofcodeofethicsexistsbecauseXYZCPAfirmactsasanadvocateonbehalfofAcompanyinlitigation,IfaCPAfirmactsasanadvocateonbehalfofitsclientsinlitigation,ofwhichamountexertssignificantinfluenceontheauditoffinancialstatements,theadvocacyandself-reviewcreatedwouldbesosignificantthatnosafeguardscouldreducethethreattoanacceptablelevel.CPAfirmsarenotallowedtoprovidethiskindofservicetoclients.(3)AviolationofcodeofethicsexistsbecauseXYZCPAfirmprovidefinancialsystemrelatedinternalauditserviceforAcompany.Underthecircumstancethattheclientisapublicinterestentity,CPAfirmshouldnotprovideinternalauditservicerelatedtothefollowing:financialreportingrelatedinternalcontrol,financialaccountingsystem,amountordisclosurehavingsignificantinfluenceonauditedfinancialstatements.(4)ThefeeschargedbytheCPAforthreeconsecutiveyearsexceed15%oftheentireexpense,whilenomeasurehasbeentakentosolvethisproblemwhichviolatestheethicalstandards.IfaCPAfirmchargefeestoclientswhobelongtopublicentityoritsrelatepartiesfor2consecutiveyears,theCPAfirmshoulddisclosethisfacttotheclient’smanagement,anddiscussmeasuresofprevention,inordertoreducetheadverseimpacttoanacceptablelevel.(5)MostofthestaffattheCPAfirmarefinancialpersonnelemployedbyauditclients.Thepreparation,orthechangeofaccountingentries,orthedeterminationtheclassificationoftransactionaccountsareinviolationofcodeofethics.Thisconductactuallyundertakesmanagement’sresponsibility.
解析:
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