注冊會計師職業(yè)道德守則英漢對照

1、前言：1.本W(wǎng)ord并不是全部的職業(yè)道德手冊，職業(yè)道德手冊后面的“非鑒證業(yè)務(wù)部分”以及“非執(zhí)業(yè)會員”部分并未摘抄進來；2由于本W(wǎng)ord的英文是土豆純手敲進去的，所以可能會有錯誤的地方還請大家見諒；3.摘抄來源：英文是照著英文職業(yè)手冊的小黃本敲進去的，中文是在網(wǎng)上找的翻譯；4.最后，大家雖然備考時會，但臨考時一定要，這樣考完才會，別人對你，以后的日子就可以。土豆敬上China Code of Ethics for Certified Public Accountants中國注冊會計師職業(yè)道德守則Chapter 1 General Provisions第一張 總則Article 1 This Co

2、de is formulated in accordance with the Law of the Peoples Republic of China on Certified Public Accountants and the Charter of the Chinese Institute of Certified Public Accountants to regularize Certified Public Accountants professional behaviors, improve their professional ethics, and uphold their

3、 professional images.第一條 為了規(guī)范注冊會計師職業(yè)行為，提高注冊會計師職業(yè)道德水平，維護注冊會計師職業(yè)形象，根據(jù)中華人民共和國注冊會計師法，和中國注冊會計師協(xié)會章程，制定本守則。Article 2 The certified public accountants (CPAs) shall comply with this Code, fulfill corresponding social responsibilities, and act in the public interest.第二條 注冊會計師應(yīng)當遵守本守則，履行相應(yīng)的社會責(zé)任，維護公眾利益。Article 3

4、 A CPA shall comply with fundamental principles of integrity and objectivity, maintain independence when performing audit and review engagements, as well as other assurance engagements.第三條 注冊會計師應(yīng)當遵守誠信原則、客觀和公正原則，在執(zhí)行審計和審閱業(yè)務(wù)以及其他鑒證業(yè)務(wù)時保持獨立性。Article 4 A CPA shall attain and maintain professional competenc

5、e, act diligently with due care.第四條 注冊會計師應(yīng)當獲取和保持專業(yè)勝任能力，保持應(yīng)有的關(guān)注，勤勉盡責(zé)。Article 5 A CPA shall comply with the principle of confidentiality, maintain confidentiality of information acquired from professional activities.第五條，注冊會計師應(yīng)當履行保密義務(wù)，對職業(yè)活動中獲知的涉密信息保密。Article 6 A CPA shall maintain professional reputati

6、on and establish good professional images.第六條，注冊會計師應(yīng)當維護職業(yè)聲譽，樹立良好職業(yè)形象。Chapter 2 Integrity誠信Article 7 A CPA shall be straightforward and honest in all professional activities.第七條 注冊會計師應(yīng)當在所有的職業(yè)活動中，保持正直，誠實守信。Article 8 A CPA shall not knowingly be associated with reports, returns or other information whe

7、re the CPA believes that the information:第八條，注冊會計師如果認為報告、申報資料或其他信息存在下列問題，則不得與這些有問題的信息發(fā)生牽連：(a) Contains a materially false or misleading statement;一 含有嚴重虛假或誤導(dǎo)性的陳述(b) Contains statements or information furnished recklessly; 二 含有缺少充分依據(jù)的陳述或信息c)Omits or obscures information required to be included.三 存在遺漏

8、或含糊其辭的信息。When a CPA becomes aware that the CPA has been associated with such information, the CPA shall take steps to be disassociated from that information.注冊會計師如果注意到已與有問題的信息發(fā)生牽連，應(yīng)當采取措施消除牽連。Article 9 In an assurance engagement, a CPA will be deemed not to be in breach of Article 8 of this Code if t

9、he CPA provides an appropriate modified report in respect of a matter contained in the first paragraph of Article 8.第九條，在鑒證業(yè)務(wù)中，如果存在本守則第八條第一款的情形，注冊會計師依據(jù)執(zhí)業(yè)準則出具了恰當?shù)姆菢藴蕵I(yè)務(wù)報告，不被視為違反第八條的規(guī)定。Chapter 3 Independence第三章 獨立性Article 10 When performing audit and review engagements, as well as other assurance engag

10、ement, a CPA shall keep independence, both of mind and in appearance, and avoid any relationship that influences objectivity.第十條，注冊會計師執(zhí)行審計和審閱業(yè)務(wù)以及其他鑒證業(yè)務(wù)時，應(yīng)當從實質(zhì)上和形式上保持獨立性，不得因任何利害關(guān)系影響其客觀性。Article 11 When accepting an audit or review engagement, as well as an assurance engagement, accounting firms shall

11、 apply safeguards to maintain independence of the firm and engagement teams. These safeguards comprise firm-wide safeguards and engagement safeguards.第十一條 會計師事務(wù)所在承辦審計和審閱業(yè)務(wù)以及其他鑒證業(yè)務(wù)時，應(yīng)當從整體層面和具體業(yè)務(wù)層面采取措施，以保持會計師事務(wù)所和項目組的獨立性。Chapter 4 Objectivity第四章 客觀和公正Article 12 A CPA shall act fairly and truthfully, no

12、t to compromise their professional judgment because of bias, conflict of interest or the undue influence of others.第十二條 注冊會計師應(yīng)當公正處事、實事求是，不得由于偏見、利益沖突或他人的不當影響而損害自己的職業(yè)判斷。Article 13 A CPA shall not perform a relevant professional service if a circumstance or relationship biases or unduly influences the

13、CPAs professional judgment with respect to that service.第十三條，如果存在導(dǎo)致職業(yè)判斷出現(xiàn)偏差，或?qū)β殬I(yè)判斷產(chǎn)生不當影響的情形，注冊會計師不得提供相關(guān)的專業(yè)服務(wù)。Chapter 5 Professional Competence and Due Care第五章 專業(yè)勝任能力和應(yīng)有的關(guān)注Article14ACPAshallattainandmaintainprofessionalcompetencethroughteducation,trainingandpractice.第十四條注冊會計師應(yīng)當通過教育、培訓(xùn)和職執(zhí)業(yè)實踐獲取和保持專業(yè)勝任能

14、力。 Article 15 A CPA shall continuously be aware of and understand relevant legal, technical and professional developments, maintain professional knowledge and skill at the required level to ensure that clients receive professional services.第十五條 注冊會計師應(yīng)當持續(xù)了解并掌握當前法律、技術(shù)和實務(wù)的發(fā)展變化，將專業(yè)知識和技能始終保持在應(yīng)有的水平，確保為客戶提

15、供具有專業(yè)水準的服務(wù)。Article 16 A CPA shall exercise sound professional judgment in applying professional knowledge and skill.第十六條，在應(yīng)用專業(yè)知識和技能時，注冊會計師應(yīng)當合理運用職業(yè)判斷。Article 17 A CPA shall maintain due care, comply with applicable professional standards and ethical requirements, act diligently in accordance with the

16、 requirements of an assignment, carefully, thoroughly and on a timely basis.第十七條，注冊會計師應(yīng)當保持應(yīng)有的關(guān)注，遵守執(zhí)業(yè)準則和職業(yè)道德規(guī)范的而要求，勤勉盡責(zé)，認真、全面、及時地完成工作任務(wù)。Article18ACPAshalltakereasonablestepstoensurethatthoseworkingundertheirauthorityinaprofessionalcapacityhaveappropriatetrainingandsupervision.第十八條，注冊會計師應(yīng)當采取適當措施，確保在其領(lǐng)

17、導(dǎo)下工作的人員得到應(yīng)有的培訓(xùn)的督導(dǎo)。Article 19 Where appropriate, a CPA shall make clients or other users of the engagement reports aware of the limitations inherent in the professional services.第十九條，注冊會計師在必要時應(yīng)當使客戶以及業(yè)務(wù)報告的其他使用者了解專業(yè)服務(wù)的固有局限性。Chapter 6 Confidentiality第六章 保密Article20ACPAshallmaintainconfidentialityofconfi

18、dentialinformationacquiredfromprofessionalactivities,andrefrainfrom:第二十條，注冊會計師應(yīng)當對職業(yè)活動中獲知的涉密信息保密，不得有下列行為： (a) Disclosing outside the firm confidential information acquired without the clients authority or unless there is a legal right to disclose; and（一）未經(jīng)客戶授權(quán)或法律法規(guī)允許，向會計師事務(wù)所以外的第三方披露其所獲知的涉密信息；(b) Usin

19、g confidential information acquired to their personal advantage or the advantage of third parties.（二）利用所獲知的涉密信息為自己或第三方謀取利益。Article21ACPAshallmaintainconfidentialityofconfidentialinformationdisclosedbyaprospectiveclientoremployer.第二十一條，注冊會計師應(yīng)當對擬接受的客戶或擬受雇的工作單位向其披露的涉密信息保密。Article22ACPAshallmaintainconf

20、identialityofconfidentialinformationwithinthefirm.第二十二條，注冊會計師應(yīng)當對所在會計師事務(wù)所的涉密信息保密。 Article 23 A CPA shall maintain confidentiality in a social environment, being alert to the possibility of inadvertent disclosure, particularly to a close or immediate family member, or a person with close relationship.

21、第二十三條，注冊會計師在社會交往中應(yīng)當履行保密義務(wù)，警惕無意中泄密的可能性，特別是警惕無意中向近親屬或關(guān)系密切的人員泄密的可能性。Article 24 A CPA shall take steps to ensure that staff under the CPAs control and persons from whom advice and assistance is obtained respect the duty of confidentiality.第二十四條，注冊會計師應(yīng)當采取措施，確保下級員工以及提供建議和幫助的人員履行保密義務(wù)。Article 25 Even after

22、the end of relationships between a CPA and a client, the CPA still need to maintain confidentiality of confidential information acquired from prior professional activities.第二十五條，在終止與客戶的關(guān)系后，注冊會計師應(yīng)當對以前在職業(yè)活動中獲知的涉密信息保密。When a CPA acquires a new client, the CPA is entitled to use prior experience, but sh

23、all not use or disclose any confidential information acquired as a result of prior professional activities.如果獲得新客戶，注冊會計師可以利用以前的經(jīng)驗，但不得利用或披露以前執(zhí)業(yè)活動中獲知的涉密信息。Article26ThefollowingarecircumstanceswhereCPAscandiscloseconfidentialinformation:第二十六條，在下列情形下，注冊會計師可以披露涉密信息：(a)Disclosureispermittedbylawandisautho

24、rizedbytheclient;（一）法律法規(guī)允許披露，并且取得客戶的授權(quán)； (b) Disclosure is required by law, for example, to produce documents or other provision of evidence in the course of legal proceedings or arbitrations, or disclose to the appropriate regulatory body of infringements of the law that come to light;（二）根據(jù)法律法規(guī)的要求，為

25、法律訴訟、仲裁準備文件或提供證據(jù)，以及向監(jiān)管機構(gòu)報告所發(fā)現(xiàn)的違法行為；(c) To protect their legal interests in legal proceedings or arbitrations if permitted by law or regulation;（三）法律法規(guī)允許的情況下，在法律訴訟、仲裁中維護自己的合法權(quán)益；(d) To comply with the quality review of regulatory bodies or the institutes of CPAs, or to respond to an inquiry or investi

26、gation by them; and（四）接受注冊會計師協(xié)會或監(jiān)管機構(gòu)的執(zhí)業(yè)質(zhì)量檢查，答復(fù)其詢問和調(diào)查；(e)Othercircumstancesprescribedbylaworregulation,professionalstandardsorethicalrequirements.（五）法律法規(guī)、執(zhí)業(yè)準則和職業(yè)道德規(guī)范規(guī)定的其他情形。Article 27 In deciding whether to disclose confidential information, relevant factors to consider include:第二十七條，在決定是否披露涉密信息時，注冊會

27、計師應(yīng)當考慮下列因素：(a) Whether the disclosure of confidential information is prohibited by law or regulation if the client consents to the disclosure;（一）客戶同意披露的涉密信息，是否為法律法規(guī)所禁止；(b)WhethertheinterestsofallpartiescouldbeharmediftheclientconsentstothedisclosureofinformationbytheCPA;（二）如果客戶同意披露涉密信息，是否會損害利害關(guān)系人的利益

28、；(c)Whetheralltherelevantinformationisknownandsubstantiated;（三）是否已了解和正式所有相關(guān)信息；(d)Thetypeofcommunicationthatisexpectedandtowhomitisaddressed;and（四）信息披露的方式和對象。(e)Anypossiblelegaldutythatmaybeassumedandthepossibleoutcomeofdisclosure.（五）可能承擔(dān)的法律責(zé)任和后果。 Chapter 7 Professional Behavior第七章，良好職業(yè)行為Article 28 A

29、 CPA shall comply with relevant laws and regulations, and avoid any action that may discredit the profession.第二十八條，注冊會計師應(yīng)當遵守相關(guān)法律法規(guī)，避免發(fā)生 損害職業(yè)聲譽的行為。Article 29 In marketing and promoting themselves and their work, the CPAs shall be objective, truthful and act appropriately, and not bring the profession

30、 into disrepute.第二十九條，注冊會計師在向公眾傳遞信息以及推介自己和工作時，應(yīng)當客觀、真實、得體，不得損害職業(yè)形象。Article 30 A CPA shall be honest and truthful and not:第三十條，注冊會計師應(yīng)當誠實、實事求是，不得有下列行為：(a) Make exaggerated chaims for the services they are able to offer, the qualificationshall they possess, or experience they have gained; or（一）夸大宣傳提供的服務(wù)

31、、擁有的資質(zhì)或獲得的經(jīng)驗；(b) Make disparaging references or unsubstantiated comparisonshall to the work of other CPAs.（二）貶低或無根據(jù)地比較其他注冊會計師的工作。China Code of Ethics for Certified Public Accountants No. 2Conceptual Framework 中國注冊會計師職業(yè)道德守則第2號職業(yè)道德概念框架Chapter 1 General Provisions總則Article 1 The purpose of this Code is

32、 to establish standards for certified public accountants professional behavior, and establish a conceptual framework in order to assist CPAs in complying with the fundamental principles of professional ethics.第一條，為了規(guī)范注冊會計師職業(yè)行為，建立職業(yè)道德概念框架，指導(dǎo)注冊會計師遵循職業(yè)道德進本原則，制定本守則。Article2Conceptualframeworkisusedtoadd

33、ressethicalissues.ACPAshallapplyconceptualframeworkto:第二條，職業(yè)道德概念框架是指解決職業(yè)問題的思路和方法，用以指導(dǎo)注冊會計師：(a)Identifythreatstocompliancewiththefundamentalprinciples;（一）識別對職業(yè)道德基本原則的不利影響； (b) Evaluate the significance of the threats identified; and（二）評價不利影響的嚴重程度；(c) Apply safeguards, when necessary, to eliminate the

34、 threats or reduce them to an acceptable level.（三）必要時采取防范措施消除不利影響或?qū)⑵浣档椭量山邮艿乃健rticle 3 A CPA shall use professional judgment in applying this conceptual framework.第三條，在運用職業(yè)道德概念框架時，注冊會計師應(yīng)當運用職業(yè)判斷。Article 4 A CPA shall evaluate any threats to compliance with the fundamental principles when the CPA kno

35、ws of circumstances that may compromise compliance with the fundamental principles. A CPA shall take qualitative as well as quantitative factors into account when evaluating the significance of a threat.第四條，如果發(fā)現(xiàn)存在可能違反職業(yè)道德基本原則的情形，注冊會計師應(yīng)當評價其對職業(yè)道德基本原則的不利影響。在評價不利影響的嚴重程度時，注冊會計師應(yīng)當從性質(zhì)和數(shù)量兩個方面予以考慮。Article 5

36、When encounter situations in which threats are not at an acceptable level, a CPA shall determine whether any possible safeguards are available to eliminate the threats or reduce them to an acceptance level.第五條，如果認為對職業(yè)道德基本原則的不利影響超出可接受的水平，注冊會計師應(yīng)當確定是否能夠采取防范措施消除不利影響或?qū)⑵浣档椭量山邮艿乃?。Chapter 2 Threats to Comp

37、liance with the Fundamental Principles對遵循職業(yè)道德基本原則產(chǎn)生不利影響的因素Article 6 Compliance with the fundamental principles may potentially be threatened by a broad range of factors. The nature and significance of the threats may differ depending on the type of engagement the CPA performs.第六條，注冊會計師對職業(yè)道德基本原則的遵循可能

38、受到多種因素的不利影響。不利影響的性質(zhì)和嚴重程度因注冊會計師提供服務(wù)類型的不同而不同。Threatsfallintooneormoreofthefollowingcategories:Self-interest;(2)Self-review;(3)Advocacy;(4)Familiarity;and(5)Intimidation.可能對遵循職業(yè)道德基本原則產(chǎn)生不利影響的因素包括自身利益、自我評價、過度推介、密切關(guān)系和外在壓力。Article 7 Examples of circumstances that create self-interest threats for a CPA incl

39、ude:第七條 自身利益導(dǎo)致不利影響的情形主要包括：(a) A member of the assurance team having a direct financial interest in the assurance client.（一）鑒證業(yè)務(wù)項目組成員在鑒證客戶中擁有直接經(jīng)濟利益；(b) A firm having undue dependence on total fees from a client.（二）會計師事務(wù)所的收入過分依賴某一客戶。(c)Amemberoftheassuranceteamhavingasignificantclosebusinessrelationsh

40、ipwithanassuranceclient.（三）鑒證業(yè)務(wù)項目組成員與鑒證客戶存在重要密切的商業(yè)關(guān)系。(d)Afirmbeingconcernedaboutthepossibilityoflosingasignificantclient.（四）會計師事務(wù)所擔(dān)心可能失去某一重要客戶。 (e)Amemberoftheassuranceteamenteringintoemploymentnegotiationswiththeassuranceclient.（五）鑒證業(yè)務(wù)項目組成員正在于鑒證客戶協(xié)商受雇于該客戶；(f)Afirmenteringintoacontingentfeearrangeme

41、ntrelatingtoanassuranceengagement.（六）會計師事務(wù)所與客戶就鑒證業(yè)務(wù)達成或有收費的協(xié)議。(g) A CPA discovering a significant error when evaluating the results of a previous professional service performed by a member of the CPAs firm.（七）注冊會計師在評價所在會計師事務(wù)所以往提供的專業(yè)服務(wù)時，發(fā)現(xiàn)了重大錯誤。Article8Examplesofcircumstancesthatcreateself-reviewthrea

42、tsforaCPAinclude:第八條，自我評價導(dǎo)致不利影響的情形主要包括：(a) A firm issuing an assurance report on the effectiveness of the operation of financial systems after designing or implementing the systems.（一）會計師事務(wù)所在對客戶提供財務(wù)系統(tǒng)的設(shè)計或操作服務(wù)后，又對系統(tǒng)的運行有效性出具鑒證報告；(b) A firm having prepared the original data used to generate records tha

43、t are the subject matter of the assurance engagement.（二）會計師事務(wù)所為客戶編制原始數(shù)據(jù)，這些數(shù)據(jù)構(gòu)成鑒證業(yè)務(wù)的對象；(c) A member of the assurance team being, or having recently been, a director or officer of the client.（三）鑒證業(yè)務(wù)項目組成員擔(dān)任或最近曾經(jīng)擔(dān)任客戶的董事或高級管理人員。(d) A member of the assurance team being, or having recently been, employed b

44、y the client in a position to exert significant influence over the subject matter of the engagement.（四）鑒證業(yè)務(wù)項目組成員目前或最近曾經(jīng)受雇于客戶，并且對所處職位能夠?qū)﹁b證對象施加重大影響；(e) The firm performing a service for an assurance client that directly affects the subject matter information of the assurance engagement.（五）會計師事務(wù)所為鑒證客戶提

45、供直接影響鑒證對象信息的其他服務(wù)。Article 9 Examples of circumstances that create advocacy threats for a CPA include:第九條，過度推介導(dǎo)致不利影響的情形主要包括：(a) The firm promoting shares in audit client;(b) A CPA acting as an advocate on behalf of an audit client in litigation or disputes with third parties.（一）會計師事務(wù)所推介審計客戶的股份；（二）在審計客

46、戶與第三方發(fā)生訴訟或糾紛時，注冊會計師擔(dān)任客戶的辯護人。Aritcle10ExamplesofcircumstancesthatcreatfamilaritythreatsforaCPAinclude:第十條，密切關(guān)系導(dǎo)致不利影響的情形主要包括：(a)Amemberoftheengagementteamhavingacloseorimmediatefamilymemberwhoisadirectororofficeroftheclient.（一）項目組成員的近親屬擔(dān)任客戶的董事或高級管理人員。 (b) A member of the engagement team having a close

47、 or immediate family member who is an employee of the client who is in a position to exert significant influence over the subject matter of the engagement.（二）項目組成員的近親屬是客戶的員工，其所處職位能夠?qū)I(yè)務(wù)對象施加重大影響；(c) A director or officer of the client or an employee in a position to exert significant influence over th

48、e subject matter of the engagement having recently served as the engagement partner.（三）客戶的董事、高級管理人員或所處職位能夠?qū)I(yè)務(wù)對象施加重大影響的員工，最近曾經(jīng)擔(dān)任會計師事務(wù)所的項目合伙人。(d) A CPA accepting gifts or preferential treatment from a client;（四）注冊會計師接受客戶的禮品或款待；(e) A partner or senior employee of the firm having a long association with

49、 the assurance client.（五）會計師事務(wù)所的合伙人或高級員工與鑒證客戶存在長期業(yè)務(wù)關(guān)系。Article 11 Examples of circumstances that creat intimidation threats for a CPA include:第十一條，外在壓力導(dǎo)致不利影響的情形主要包括：(a) A firm being threatened with dimissal from a client engagement.（一）會計師事務(wù)所受到客戶解除業(yè)務(wù)關(guān)系的威脅。(b) An audit client indicating that it will no

50、t award a planned non-assurance contract to the firm if the firm continues to disagree with the clients accounting treatment for a particular transaction.（二）審計客戶表示，如果會計師事務(wù)所不同意對某項交易的會計處理，則不再委托其承辦擬議中的非鑒證業(yè)務(wù)；(c) A firm being threatened with litigation by the client;（三）客戶威脅將起訴會計師事務(wù)所；(d) A firm being pres

51、sured to reduce inappropriately the extent of work performed in order to reduce fees.（四）會計師事務(wù)所受到降低收費的影響而不恰當?shù)乜s小工作范圍。(e) A CPA feeling pressured to agree with the judgment of a client employee because the employee has more expertise on the matter in question.（五）由于客戶員工對所討論的事項更具有專長，注冊會計師面臨服從其判斷的壓力；(f) A

52、 CPA being informed by a partner of the firm that a planned promotion will not occur unless the CPA agrees with an audit clients inappropriate accounting treatment.（六）會計師事務(wù)所合伙人告知注冊會計師，除非同一審計客戶不恰當?shù)臅嬏幚恚駝t將影響晉升。Chapter 3 Safeguard to Respond to Threats第三章 應(yīng)對不利影響的防范措施Article 12 A CPA shall exercise jud

53、gment to determine how to respond to threats that are not at an acceptable level, whether by applying safeguards to eliminate the threat or reduce it to an acceptable level or by terminating or declining the relevant engagement.第十二條 注冊會計師應(yīng)當運用判斷，確定如何應(yīng)對超出可接受水平的不利影響，包括采取防范措施消除不利影響或?qū)⑵浣档椭量山邮艿乃剑蛘呓K止業(yè)務(wù)約定或

54、拒絕接受業(yè)務(wù)委托。In exercising this judgment, a CPA shall consider whether a reasonable and informed third party, weighting all the specific facts and circumstances available to the CPA at the time, would be likely to conclude that the threats would be eliminated or reduced to an acceptable level by the app

55、lication of the safeguards, such that compliance with the fundamental principles is not compromised.在運用判斷時，注冊會計師應(yīng)當考慮：一個理性且掌握充分信息的第三方，在權(quán)衡注冊會計師當時可獲得的所有具體事實和情況后，是否很可能認為這些防范措施能夠消除不利影響或?qū)⑵浣档椭量山邮艿乃剑允孤殬I(yè)道德基本原則不受損害。Article 13 Safeguards that may respond to threats fall into two broad categories:Safeguards c

56、reated by the profession, legislation or regulation; andSafeguards in the work environment.第十三條，應(yīng)對不利影響的防范措施包括下列兩類：法律法規(guī)和職業(yè)規(guī)范規(guī)定的防范措施；在具體工作中采取的防范措施。Article 14 Safeguards created by the profession, legislation or regulation includeEducational, training and experience requirements for entry into the CPA

57、profession.Continuing professional development requirements.Corporate governance regulations.Professional standards and ethical requirements.Monitoring and disciplinary procedures of regulatory bodies or the institutes of CPAsExternal review by a legally empowered third party of the reports, returns

58、 or other information produced by a CPA.第十四條，法律法規(guī)和職業(yè)規(guī)范規(guī)定的防范措施主要包括：取得注冊會計師資格必須的教育、培訓(xùn)和經(jīng)驗要求；持續(xù)的職業(yè)發(fā)展要求；公司治理方面的規(guī)定；執(zhí)業(yè)準則和職業(yè)道德規(guī)范的要求；監(jiān)管機構(gòu)或注冊會計師協(xié)會的監(jiān)控和懲戒程序；由依法授權(quán)的第三方對注冊會計師編制的業(yè)務(wù)報告、申報資料或其他信息進行外部復(fù)核。Article 15 In the work environment, safeguards to respond to threats comprise firm-wide safeguards and engagement-sp

59、ecific safeguards.第十五條，在具體工作中，應(yīng)對不利影響的防范措施包括會計師事務(wù)所層面的防范措施和具體業(yè)務(wù)層面的防范措施。Article 16 Examples of firm-wide safeguards include:第十六條，會計師事務(wù)所層面的防范措施主要包括：Leadership of the firm that stresses the importance of compliance with the fundamental principles.Leadership of the firm that establishes the expectation th

60、at members of an assurance team will act in the public interest.Policies and procedures to implement and monitor quality control of engagements.Documented policies regarding the need to identify threats to compliance with the fundamental principles, evaluate the significance of those threats, and ap