| 事 项 | 是否存在违反职业道德 守则的情况(是/否) | 理 由 |
| (1) | ||
| (2) | ||
| (3) | ||
| (4) | ||
| (5) | ||
| (6) |
| 事项 | 是否存在违反职业道德 守则的情况(是/否) | 理 由 |
| (1) | 否 | A注册会计师按照正常的商业条件在甲银行开立账户，且交易金额不大，属于 不重大的间接经济利益，并不会对独立性产生不利影响 |
| (2) | 是 | B注册会计师连续为公众利益实体上市B银行服务超过5年，在任期结束后的 两年内，B注册会计师也不得就技术问题向项目组提供咨询 |
| (3) | 否 | 虽然甲银行与乙保险公司为关联实体，XYZ咨询公司与ABC会计师事务所是 网络事务所，但是服务结果并不构成审计的对象，因此不会因自我评价产生不 利影响 |
| (4) | 是 | XYZ咨询公司与ABC会计师事务所是网络事务所，XYZ咨询公司的合伙人C 的主要近亲属持有甲银行股票，虽金额较小，但属于直接经济利益，会对独立 性产生不利影响 |
| (5) | 是 | 注册会计师为被审计单位提供高级管理人员招聘服务，可能因自身利益、密切 关系或外在压力对独立性产生不利影响 |
| (6) | 是 | 注册会计师协助制定财务战略，涉及承担管理层职责，可能因自我评价对独立 性产生不利影响 |
| Events | Whether or not there is a vi- olation of the professional code of ethics(Yes/NO) | Reasons |
| (1) | NO | A CPA opens an annount in Jia Bank according to normal commercial conditions and transaction amount is not big, which belongs to non-material indirect eco- nomic interest and will not has adverse effect on independence |
| (2) | Yes | B CPA has continuously served for B Bank which is a listed public entity over 5 years and the project partner who is rotated from audit team cannot offercon- sultion on technique problems |
| (3) | NO | Although Jia Bank is related entity with Yi Insurance Company, both XYZ Con- suiting Company and ABC Accoungting Firm are network firms, the service re- sults are not organize audit objects. therefore there is no adverse effect caused by self-evaluation |
| (4) | Yes | Both XYZ Consulting Company and ABCA ccoungting Firm are network firms, the main close relatives of C who is the partner of XYZ Consulting Company hold shares of Jia Bank, although amount is small, belongs to direct interest, which will have adverse effects on independence |
| (5) | Yes | CPA offers recruiting senior management personnel service forauditee, which will have adverse effects on independence due to self—interest, close relation- ship or external presure |
| (6) | Yes | CPA assist setting up financial strategy, are involved in taking management re- sponsibility, which will have adverse effect on independence due to self—evalu- ation |