132为审计客户提供非鉴证服务对独立性的要求

1PV6P会计师事务所为审计客户提供非鉴证服务对独立性的要求目录第一章总则...........................................................................................................................2第二章为审计客户提供非鉴证服务........................................................................................3第一节基本框架................................................................................................................3第二节承担管理层职责....................................................................................................9第三节编制会计记录和财务报表..................................................................................11第四节评估服务..............................................................................................................15第五节税务服务..............................................................................................................17第六节内部审计服务......................................................................................................24第七节信息技术系统服务..............................................................................................27第八节诉讼支持服务......................................................................................................29第九节法律服务..............................................................................................................30第十节公司财务服务......................................................................................................32第三章收费........................................................................................................................35第四章含有使用和分发限制条款的报告..............................................................................36第五章附则........................................................................................................................372PV6P会计师事务所PV6Paccountants为审计客户提供非鉴证服务对独立性的要求AuditClientsfornon-forensicservicerequirementsofindependenceofthe第一章总则Thefirstchapterinthe第一条为了规范PV6P会计师事务所（以下简称本事务所）非鉴证服务的专业服务公司的职业行为，指导运用独立性概念框架，解决为审计客户提供非鉴证服务时遇到的独立性问题，根据《中国注册会计师职业道德守则第4号-审计和审阅业务对独立性的要求》和GTI独立性政策的相关规定，制订本制度。ThefirstoneInordertoregulatePV6PAccountants(hereaftercalledtheOfficeofthenon-authenticationservicesintheprofessionalservicesfirmwithprofessionalconductguidelines,independence,andconceptualframeworkSolutiontocustomernon-auditservicesintheindependence,accordingtotheChineseInstituteofCertifiedPublicAccountantsprofessionalcodeofethics,no.4-TheauditandreviewtherequirementsforindependenceofGTIindependenceandpolicy-relatedrequirementsforthesystem.第二条注册会计师在执行为审计客户提供非鉴证服务时应当同时遵守《中国注册会计师职业道德守则第4号-审计和审阅业务对独立性的要求》。项目合伙人应当就项目组遵守相关独立性要求的情况形成结论。Article2CertifiedPublicAccountantintheauditclientsnon-ForensicService,itshouldbeincompliancewiththeChineseInstituteofCertifiedPublicAccountantsprofessionalcodeofethics-no.4Theauditandreviewtherequirementsforindependencebusiness.Projectpartnersshouldbeincompliancewiththerelevantprojectgroup,whichcalledforindependence.第三条如果非鉴证服务的专业公司与本事务所隶属于同一网络，合伙人应同时3遵守《PV6P会计师事务所-审计和审阅业务对独立性的要求》。Article3Ifanyofthenon-ForensicServicewiththefirm'sexpertsinthesubjecttothesamenetwork,partnersshouldbeincompliancewiththePV6Paccountants-Theauditandreviewtherequirementsforindependencebusiness.第四条所有涉及SEC业务以及为同一审计客户进行管理咨询、税务业务，因其严格性和复杂性都要求项目负责经理进行独立性咨询，必要时事务所独立性团队应咨询GTI。Article4AllinvolveSECbusiness,aswellastothesameauditclientsinmanagementconsulting,Taxbusiness,becauseofitsrigorandcomplexityofProjectManagersarerequiredtoconductindependentadvisoryfirmindependenceand,ifnecessary,shouldbetheadvisoryGTImissionteam.第二章为审计客户提供非鉴证服务第一节基本框架第五条网络是指由多个实体组成，旨在通过合作实现下列一个或多个目的的联合体：Article5Thenetworkiscomposedofmorethanoneentitythroughcooperationaimedatachievingoneormoreofthefollowingpurposes:theCommonwealth（一）共享收益或分担成本；(1)shareofrevenuesorcostsharing.（二）共享所有权、控制权或管理权；(2)shareownership,controlorauthority;（三）共享统一的质量控制政策和程序；(3)shareacommonqualitycontrolpoliciesandprocedures;（四）共享同一的经营战略；(4)sharethesamemanagementstrategy.（五）使用同一品牌；(5)usethesamebrand.4（六）共享重要的专业资源。(6)shareimportantprofessionalresource.网络事务所是属于某一网络的会计师事务所或实体。Networkofficeispartofanetworkofcertifiedpublicaccountantsorentity.网络事务所，应当与网络中其他会计师事务所的审计客户保持独立。Networkservicestothenetwork,theotherfirm'sauditclientsremainindependent.本守则对网络事务所独立性的要求，适用于所有符合网络事务所定义的实体，而无论该实体本身是否为会计师事务所。Thiscodeoftheindependenceofnetworkservices,networkservicesforalltheentitiesdefined,regardlessoftheentity(suchasconsulting,Inc.)itselfisacertifiedpublicaccountants.第六条可接受的水平是注册会计师可以容忍的对遵循职业道德基本原则所产生不利影响的最大程度。一个理性且掌握充分信息的第三方，在权衡注册会计师当时所能获得的所有具体事实和情况后，很可能认为该不利影响并不损害遵循职业道德基本原则。Article6Itisanacceptableleveloftolerancecanbecharteredaccountantstofollowethicalprinciplesoftheadverseeffectsofthelargest.Arationalandwell-informedoftheinformationinthefirst3,thenweighthecertifiedpublicaccountanttogettheallofthespecificfactsandcircumstances,Itisverylikelythattheadverseeffectsdonotfollowethicalprinciplesunderlyingdamage.第七条关联实体是指与客户存在下列任何关系的实体：Article7AssociatedwiththeCustomerentityisthereanyrelationshipbetweenthefollowingentities:（一）能够对客户施加直接或间接控制的实体，并且客户对该实体重要；(1)tobeabletoapplytothecustomerdirectlyorindirectly,tocontrolt