【正确答案】　　(1)违反。与甲公司董事合资办企业会(因自身利益或外在压力)严重影响独立性，是被禁止的商业关系。 　　(2)违反。提供审计服务不得采用或有收费，否则(因自身利益)严重影响独立性。 　　(3)违反。确定内部审计范围等内部审计服务涉及承担管理层职责，严重影响独立性。XYZ咨询公司是ABC会计师事务所的网络事务所，不应为甲公司提供该服务。 　　(4)违反。不得接受审计客户礼品否则(因自身利益和密切关系)严重影响独立性。 　　(5)不违反。在管理层承担责任的情况下，提供编制纳税申报表的服务不影响独立性。 　　(6)违反。项目组成员主要近亲属不得在乙公司拥有直接经济利益，否则(因自身利益)严重影响独立性。 　　英文答案： 　　(1)Yes.Having financial interest in a joint venture with the director of an audit client creates significant (self-interest or intimidation) threats to independence.It is a type of prohibited business relationship. 　　(2)Yes.Contingent fee arrangement for an audit engagement is prohibited 　　It creates a significant ( self-interest) threat to independence. 　　(3)Yes.Determining scope of internal audit work involves management responsibilities.It creates significant threat to independence 　　XYZ is a network firm of ABC. 　　(4)Yes.Accepting gifts from audit clients is prohibited.It creates significant (self-interest and familiarity) threats to independence. 　　(5)No.Preparation of tax returns for client does not create a threat to independence.Provided that management takes responsibility for the tax returns. 　　(6)Yes.Company A is Company B’s significant subsidiary.Auditor B’s wife is an immediate family member.Auditor B’s wife shall not hold direct financial interests in Company A.It creates significant (self-interest) threat to independence.