【正确答案】(1)不违反。担任甲公司关键审计合伙人没有超过五年,不违反有关独立性要求。
(2)违反。会计师事务所不得向审计客户(甲公司)支付业务介绍费。
(3)违反。审计项目组成员B授权给理财顾问管理的经济利益(股票投资)属于B所拥有的直接经济利益,审计项目组成员不得在其审计客户拥有直接经济利益,否则对独立性产生严重不利影响。
(4)违反。审计项目组成员C的妻子曾在2011年财务报表审计涵盖期间担任能对财务报表的编制施加重大影响的职务,对独立性产生严重不利影响。
(5)违反。该交易不属于公平交易,将对独立性产生不利影响。
(6)违反。财务经理涉及管理层职责,短期借调员工不得承担甲公司的管理层职责,否则对独立性产生不利影响。
[英文答案]
(1)No.Auditor A has served as the key audit partner for less than 5 years.it doesn't breach independence regulations.
(2)Yes.Accounting firm is not allowed to pay referral fee to Company A.
(3)Yes.It belongs to the direct financial interest held by Auditor B.Holding direct investments in his/her audit clients creates a significant self-interest threat to independence.it is not allowed.
(4)Yes.Auditor C's wife was in a position to exert significant influence over the preparation of the financial statements being audited,which created significant threats to independence.
(5)Yes.Such transaction was not conducted on arm's length basis.
(6)Yes.The finance manager's role involves management responsibilities.Lending staff to Company A as the finance manager created a significant self-review threat to independence.