2013年CPA英語應試指導及模擬練習：綜合階段（簡體書）

Question 6 (from Paper B/2012)
If you were Jack, how would you, as the audit engagement partner, assess the potential impact of Johnsacceptance of the position at Knight Co. , Ltd on the independence of ABC Accounting Firm as the auditor ofKnight Co. ,Ltd and what measures would you take to address the independence issues ( if no significant con-nection remains between ABC Accounting Firm and John after his resignation)? Knight Co. ,Ltd is a subsid-iary of a group in the PRC and therefore the Code of Ethics for Chinese Certified Public Accountants is applica-ble to the audit engagement.
Solution :
As a former member of the Knight audit engagement team, Johns employment with Knight could cause po-tential independence impacts over the audit of Knight by ABC Accounting Firm. Detailed analysis is listed be-low: If no significant connection remains between ABC Accounting Firm and John after his resignation, the ex-istence and significance of any familiarity or intimidation threats will depend on factors such as:
(1) Johns position and responsibilities at Knight;
(2) Extent of any involvement John will have with the audit team at Knight;
(3) The length of time since John was a member of the audit team at Knight or ABC AccountingFirm ; and
(4) The former position of John within the audit engagement team at Knight or ABC Accounting Firm.
Jack, as the audit engagement partner, should evaluate the extent and significance of the impact overABC Accounting Firms independence and take appropriate actions to eliminate the adverse impact or lower theindependence impediment risk to an acceptable level. Examples of such safeguards include:
(1) Modifying the audit plan;
(2) Assigning to the audit team individuals who have more sufficient experience to the audit team; or
(3) Having a CPA who is not a member of the audit team review the work that has been performed byJohn.
significant connection重要交往
【中文翻譯】
假設你是Jack，作為審計項目合伙人，對于John接受Knight公司提供的職位，你如何評價其對ABC會計師事務所為Knight公司提供審計服務獨立性的影響及就此擬采取的措施（假設在John辭職后其與ABC會計師事務所沒有重要交往）。Knight公司是中國某集團下屬的一個子公司，因此，對其審計業務應遵循中國注冊會計師職業道德守則的要求。