2015年12月份 Question 1
解析：
——————————(我是帥氣的分割線）
Answer：
答案套路：
Ethic:
—identify （0.5分）
—explain （0.5分）
Safeguards:
1
The finance director is the sister-in-law of the audit engagement partner and hence there is a family relationship.
客戶的財務經理是事務所合伙人的小姨子，屬於親屬關係。（identify -0.5分）
There is a familiarity and self-interest threat as the audit partner and the finance director both hold senior positions and therefore are in a position to influence the outcome of the audit.
這構成了熟悉風險和個人利益的風險，因為雙方都在公司內部身居高職，兩人串通便可扭曲結果，最終影響審計獨立性。得逞，完美。（explain -0.5分）
As it is a sister-in-law, it would be advisable for the audit engagement partner to be removed and an alternative partner appointed.
因關係非同一般，避免「姐姐被綠「，需請「姐夫」離開，或換人來審（tell me in detail -1分）
2
Golden Finance Co’s (Golden) finance director has asked if a member of the audit team can be seconded to fill the role of financial controller.
「高頓」請求審計師去來當財務總監（identify -0.5分）
A self-review risk arises if the team member prepares records and schedules which support the financial statements and is then part of the audit team responsible for auditing these.
檢查風險油然而生， 審計人員險為公司準備財報數據（記錄+明細），最終卻是審計人員審查自己工作，易出問題。（explain -0.5分）
Pink Partners & Co (Pink) should clarify exactly which areas tht team member would assist Golden on. If it relates to the financial statements,the request from the finance director should be politely declined, or the team member should be removed from the audit of Golden.
P公司需確認具體工作，如工作涉及財報內容，審計師應禮貌拒絕，或被移除該項目。（tell me in detail -1分）
3
Two members of the audit team have significant loans owing to Golden.
兩名審計師與公司有業務瓜葛——貸款。（identify -0.5分）
If either of the loans has any preferential terms, such as rates or repayment periods，then this would represent a self-interest threat.
如貸款有任何優惠條款，如利率低，或還款時間長，都會被認為涉及到個人利益風險。（explain -0.5分）
The terms of the loans should be reviewed to ascertain whether they are in any way preferential. If not, no further action is required.
However, if the terms are preferential then either the terms should be amended or these two members should be removed from the audit team.
規避方案很簡單，審閱貸款具體條款，查明是否有優惠政策，如果沒有，萬事大吉。
如果有，除非修改條款內容，保持公平公正，否則，換人！（tell me in detail -1分）
4
Golden has requested that Pink’s taxation department represents them innegotiations to resolve some outstanding issues with the taxation authorities.
「高頓」希望P公司的稅務部門出面，幫忙解決一些懸而未決的問題。（identify -0.5分）
There is a potential advocacy threat where the firm may promote an opinion on behalf of Golden, such that the independence of the firm is compromised.
這裡存在辯護風險，因為P公司可能會為「高頓」說好話，獨立性嚴重受到質疑。（explain -0.5分）
In addition, the outcome of these issues may have a material impact on the financial statements, resulting in a self-review threat.
另外，稅務問題事後定會影響財報，自己做的數據自己去審，檢查風險同時存在。（寫一點即可）
Due to the likelihood of these issues having a material impact on the financial statements and the advocacy threat, it is advisable that the firm politely declines this request.
由於稅務問題對財報影響必定很大，還是走為上策。（tell me in detail -1分）
5
The taxation fees being quoted to Golden are substantial.
稅務服務費相當可觀。（identify -0.5分）
There is a potential self-interest threat as the total fees could represent a significant proportion of Pink’s income and the firm could become overly reliant on Golden.
這個稅務問題的幫助，能給事務所帶來很大收益，產生「self -interest"風險，所以公司會過於依賴，影響獨立性。（explain -0.5分）
If the recurring fees are likely to be significant, additional consideration should be given as to whether the taxation and/or non-audit assignments should be undertaken by the firm.
如果費用佔比巨大（本身該業務就不歸審計師受理），需考慮拒接該業務（一旦接受，被查處的風險就會增加）。（tell me in detail -1分）
6
The finance director has invited the whole team to attend an evening outwatching the national football team play a match followed by a luxury meal.
財務經理宴請鴻門宴。（identify -0.5分）
This represents a self-interest and familiarity threat as the acceptance of goods and services, unless insignificant in value, is not permitted.
接受這份奢華的邀請勢必會涉及到熟悉風險及個人利益問題（不熟你會去嗎？不熟還沒利益你會冒險嗎？），除非是個稀疏平常的活動，沒什麼價值。（explain -0.5分）
As it is unlikely the football tickets and luxury meal for the whole team has an insignificant value, then this offer should be politely declined.
顯然這種逼格的比賽和晚宴價格一定不菲，所以，應該拒絕為好。（tell me in detail -1分）
——拿走不謝
——————————(我是帥氣的分割線）
如果有任何問題，歡迎大家在公眾號下面留言。
收。
下期見～