(1)不违反。A注册会计师为甲银行提供服务的年限未超过5年。

  (2)不违反。DEF会计师事务所与ABC会计师事务所仅仅共同开发审计手册，不构成网络事务所。

  (3)不违反。表妹不属于近亲属，其经济利益与A注册会计师无关，其职位对财务报表无直接重大影响。

  (4)违反。该理财建议影响财务报表，且建议的有效性取决于相关会计处理。

  (5)违反。作为甲银行2012年度审计报告签字注册会计师，D注册会计师适用职业道德守则对关键审计合伙人的规定。其离职加入甲银行下属分行担任财务总监的时间，早于甲银行发表2013年度已审计财务报表之日，尚在“冷却期”内，将因密切关系或外在压力对独立性造成严重不利影响。

  (6)违反。E注册会计师是与A注册会计师同处一个分部，在A注册会计师的审计客户中拥有直接经济利益。

  Answer:

  (1)No violation. The period that A auditor provides service do not exceed 5 years to Jia Bank.

  (2)No violation. DEF accounting firm and ABC accounting firm only develop the audit manual together, they do not form network accounting firm

  (3)No violation. The younger cousin does not belong to close relative, her economic interest has no connection with the A auditor, her position has no direct significant effect on the financial report.

  (4)Violation. This financial management suggestion influences the financial report, and the effectiveness of suggestion depends on related accounting treatment.

  (5)Violation. As auditor who signs the audit report for Jia bank in 2012, D auditor is suitable for complying with the code of professional ethics for the key audit partner.

  The date that he resigns to join the subsidiary branch of Jia bank to take charge of CFO is earlier than the date that Jia Bank issues the audited financial report in 2013. He still lies in cooling-off period, it may have close relationship or intimidation which may have serious adverse effects on independence.

  (6)Violation. E auditor and A auditor both stay in the same branch, he has direct economic interest in A auditor's audit customer.

[考点] “经济利益——对审计项目组成员其他近亲属的要求”