文档介绍：appointment,removalandresignationofauditor注册会计师的任命、解聘和辞职fundamentalprinciples基本原则professionalethics职业道德integrity诚信objectivity/subjectivity客观性,petenceandduecare专业胜任能力和应有的关注confidentiality保密professionalbehavior职业行为independence独立,独立性bias偏见safeguard防范措施self-interest自身利益loansandguarantees贷款和担保closebusinessrelationships密切的商业关系employmentwithanauditclient与审计客户发生雇佣关系familyandpersonalrelationships家庭和私人关系giftsandhospitality礼品和款待lowball(向顾客)虚假报价self-eptance承接业务changesinaprofessionalappointment客户变更委托secondopinion第二次意见custodyofclientassets保管客户资产terminate(使)终结;(使)结束;解雇eliminate消除;排除solicit招揽;workfirms网络事务所publicinterestentities公众利益实体auditclientsthatarepublicinterestentities属于公众利益实体的审计客户relatedentities关联实体engagementperiod业务期间financialinterest经济利益closefamilymember其他近亲属immediatefamily主要近亲属temporarystaffassignments临时借出员工thememberoftheauditteamthatrecentlyservedasadirector,officerorspecificemployeeoftheauditclient(审计项目组成员)最近曾任审计客户的董事、高级管理人员和特定员工actingasadirectororofficeroftheauditclient兼任审计客户的董事或高级管理人员longassociationwithanauditclient与审计客户长期存在业务关系provisionofnon-pensationandevaluationpolicies薪酬和业绩评价政策actualorthreatenedlitigation诉讼或诉讼威胁nomination任命,指派,提名clientscreening客户甄别,essorauditor后任注册会计师presentauditor现任注册会计师predecessor前任;前辈predecessorauditor前任注册会计师audit审计auditor审计师;审计人员auditobjective审计目标auditplan审计计划auditstrategy审计策略auditevidence审计证据auditresources审计资源auditrisk审计风险inherentrisk固有风险controlrisk控制风险d