【正确答案】不构成网络。如果共享的资源仅限于共同的审计手册或审计方法，共享培训计划，并不交流人员、客户或市场信息，也没有一个共有的技术部门，则这种共享的资源通常是不重要的，此时不构成一个网络。
[Answer]
It does not create a network. If the shared resources are only limited to common audit methodology, or audit manuals, or the share of common training endeavor, with no exchange of personnel or client, market information, or common technical department, then the professional resources shared are deemed not to be significant thus not create a network.
【答案解析】
问答题
针对(1)～(5)事项，请判断是否违反职业道德守则的规定，并简要说明理由。
【正确答案】①违反职业道德守则的规定。剩余50万元以该公司能否成功获得银行贷款决定是否支付，属于或有收费方式，违反了职业道德守则的规定。
②违反职业道德守则的规定。X会计师事务所编写辅导书，并在DL公司授课，会计师事务所与审计客户之间存在密切的商业关系，可能因自身利益和外在压力产生对独立性的不利影响。
③不违反职业道德守则的规定。如果该合伙人已经作为关键审计合伙人为该客户服务了四年或更长的时间，在该客户成为公众利益实体之后，该合伙人还可以继续服务两年直到轮换出该业务。
④违反职业道德守则的规定。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内部会计控制、财务系统或财务报表相关的内部审计服务。
⑤违反职业道德守则的规定。接受审计客户礼品——网络学习卡，价值重大(占审计收费的50%)，将因自身利益和密切关系产生对独立性的不利影响。
[Answer]
①Violation of professional ethics principles. This remaining 500,000 is only paid if the client successfully obtains a bank loan, which is a contingent fee and is violate of professional ethics principles.
②Violation of code of ethics. X CPA firm writes books and do teaching at DL company which creates a significant and close business relationship with assurance client. Therefore, the firm may be adversely affected by self interest and intimidation.
③No violation of code of ethics. If the partner has perform assurance engagement for the client as the key audit partner for four years or more, he or she can still continue to perform for another two years before being rotated after the client becomes public interest entity.
④Violation of code of ethics. Under the circumstance that audit client is a public interest entity, CPA firm should not provide internal audit service related to client's internal accounting control, or financial system and reporting.
⑤Violation of code of ethics. Accepting gifts from clients, on-line learning cards in significant value(amount to 50% of total audit fee)creates adverse impact on self interest and familiarity.