2. They, too, must employ the conceptual framework in order to identify, evaluate, and address threats to independence.
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1. 在进行审计、审查和其他鉴证业务时,审计师和鉴证从业人员必须保持独立性。
2. 他们也必须采用概念框架,以鉴定、评价和处理对独立性的威胁。
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EXPLORING THE IESBA CODE 探索国际会计师职业道德准则理事会守则
1. Installment 1: The Five Fundamental Principles
第1部分:五项基本原则
https://lnkd.in/ejcPeeBe
2. Installment 2: The Conceptual Framework – Step 1, Identifying Threats
第2部分:概念框架 - 第1步,识别威胁
https://lnkd.in/d3659FrM
3. Installment 3: The Conceptual Framework – Step 2, Evaluating Threats
第3部分:概念框架 - 第2步,评估威胁]
https://lnkd.in/dq_etMuE
4. Installment 4: The Conceptual Framework – Step 3, Evaluating Threats
[第4部分:概念框架 - 第3步,应对威胁]
https://lnkd.in/eeWNBvCj
5. Installment 5: Independence
[第5部分:独立性]
https://lnkd.in/e2djV-Bm
6. Installment 6: Conflicts of Interest
[第6部分:利益冲突]
https://lnkd.in/eARU7CMj
7. Installment 7: Inducements, Including Gifts and Hospitality
[第7部分:利益诱导]
https://lnkd.in/eBzTPfcw
8. Installment 8: Responding to Non-Compliance with Laws and Regulations [for PAIBs]
[第8部分:应对不遵守法律法规 [企业中的专业会计师]
https://lnkd.in/eisunHu5
9. Installment 9: Responding to Non-Compliance with Laws and Regulations [for PAPPs]
[第9部分:应对不遵守法律法规 [专业执业会计师]
https://lnkd.in/eCa9rFSQ
10. Installment 10: Pressure to Breach the Fundamental Principles
[第10部分:导致违反基本原则的压力]
https://lnkd.in/eCHaR7Us
11. Installment 11: The Role and Mindset Expected of Accountants — A Focus on Bias
[第11部分: 会计师应有的角色和心态 -- 对偏见的重视]
https://lnkd.in/eJ5v2iv5
12. Installment 12: The Building Blocks Installments
[探索国际会计师 职业道德准则理事会守则 第12部分: 组成部分]
https://lnkd.in/dK2VUbT9
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