EXPLORING THE IESBA CODE Installment 4: The Conceptual Framework – Step 3, Evaluating Threats [探索国际会计师职业道德准则理事会守则 第4部分：概念框架 - 第3步，应对威胁]

1. The IESBA Code helps professional accountants (PAs) meet their responsibility to act in the public interest. 

2. The Code provides a conceptual framework that specifies a three-step approach that all PAs can apply to identify, evaluate and address threats to compliance with the Code’s fundamental principles.

3. PAs are required to keep vigilant for changes in facts and circumstances that could affect their evaluation of the threat level and the appropriateness of measures. If such changes occur, the PA must conduct a risk assessment and address the threat.

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1. IESBA 准则帮助专业会计师（PAs）履行其为公众利益行事的责任。

2. 该准则提供了一个概念框架，规定了一个三步法，所有的专业会计师都可以应用这个方法来识别、评估和应对对遵守该准则基本原则的威胁。

3. 专业会计师（PAs）必须对可能影响其对威胁程度和措施适当性的事实和情况的变化保持警惕。如果发生这种变化，专业会计师（PAs）必须进行风险评估并解决威胁问题。

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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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