【答案解析】事项(1)违反。剩余50万元以该公司发表的审计意见类型决定是否支付，属于或有收费方式，违反了职业道德守则的规定。
事项(2)违反。审计项目组成员的主要近亲属不得在审计客户中拥有直接经济利益。
事项(3)违反。在审计客户属于公众利益实体的情况下，会计师事务所不应提供与财务报表相关的内部控制、与财务会计系统或对被审计单位财务报表具有重大影响的金额或披露相关的内部审计服务。
事项(4)不违反。
事项(5)违反。审计项目组成员从非银行或类似机构等审计客户取得贷款，或为其提供担保，将因自身利益产生非常严重的不利影响，导致没有任何防范措施可以消除这种不利影响或将其降至可接受水平。
(1) Violate. The remaining amount ( ￥ 500,000) is a contingent fee, which depends on the type of opinion on auditor"s report. It violates the code of professional ethics.
(2) Violate. the close relatives of audit team members should not have direct financial interest in the client.
(3) Violate. If an audit client is a public company, the accounting firm should not be involved in internal controls over financial reporting or in internal audit services relating to financial accounting system or significant amounts/disclosures of financial statements.
(4)Not violate.
(5)Violate. If an audit team member has a loan from or provides guarantee for a client who is not a bank or a similar financial institution, a significant adverse impact will arise from self—interest, causing no precautionary measures could eliminate the impact or reduce it to an acceptable level.