EXPLORING THE IESBA CODE Installment 3: The Conceptual Framework – Step 2, Evaluating Threats [探索国际会计师职业道德准则理事会守则 第3部分：概念框架 - 第2步，评估威胁]

1. Professional accountants are guided by a set of core principles that assist them in fulfilling their responsibilities to operate in the public's best interests. 

2. It is necessary to assess any potential challenges to compliance with the fundamental principles. 

3. Therefore, the next step is to evaluate whether the identified threats are at an acceptable level, the accountant is expected to apply the reasonable and informed third party test in order to determine whether or not a threat is of an acceptable magnitude.

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1. 专业会计师以一套核心原则为指导，协助他们履行为公众的最佳利益运作的责任。

2. 任何对遵守基本原则的潜在威胁，皆有必要评估。

3. 因此，下一步是评估所确定的威胁是否处于可接受的水平，会计师应运用合理和知情的第三方测试，以确定威胁是否处于可接受的程度。

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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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