ABC会计师事务所承接了乙上市公司的2011年度财务报表审计工作，A注册会计师作为项目合伙人正在和乙上市公司的管理层就审

正确答案：
(1)不违反。A注册会计师担任关键审计合伙人5年才需要轮换，2011年是其担任项目合伙人的第五年，如果2012年ABC会计师事务所仍然承接甲公司审计业务， A注册会计师将不能再担任该项目合伙人。
(2)违反。职业道德守则要求承接审计业务时必须委派足够的具有专业胜任能力的员工，事务所未对在读研究生进行任何培训就分派其执行审计任务，违反职业道德守则。
(3)违反。职业道德守则规定注册会计师不得向客户或其他方支付业务介绍费，ABC会计师事务所向L支付介绍费，违反职业道德守则。
(4)违反。乙公司是审计客户的关联实体，审计项目组成员C的妻子Q是其主要近亲属，审计项目组成员的主要近亲属与审计客户的关联实体之间存在的密切关系会对审计独立性构成威胁，如果C继续参与审计项目将违反职业道德守则。
(5)违反。ABC会计师事务所鼓励员工向审计客户推销非鉴证业务，并将员工的薪酬和业绩评价与其向审计客户推销的非鉴证业务挂钩，将因自身利益产生不利影响，违反职业道德守则。
(6)违反。ABC事务所和XYZ事务所属于网络事务所，XYZ事务所承担与财务报告相关内部控制审计为主的内部审计服务属于与审计业务不相容的非鉴证业务，因自我评价违反职业道德守则。
[英文答案]
(1)No violation. The senior personnel should be rotated every 5 years off the assurance teamand this is the fifth year for A CPA and also the last year for him to charge this engagement.
(2)Violation. The Code of Professional Ethics requires that the competent personnel should be assigned to the audit engagement; the CPA firm assigned some students to the en- gagement without any training.
(3) Violation. The Code of Professional Ethics requires that CPA should not pay any
commission to client or other parties.
(4) Violation. There is intimate relationship between the immediate relatives of audit team member and relative entity of client, so there will have threats on the independence of this member.
(5)Violation. The CPA firm arranges'a compensation and performance evaluation plan linking up with the promotion non assurance services to audit client, so there will have threats on the independence of this member
(6)Violation. ABC firm and XYZ firm consist of network firm, the internal control au-
dit provided by XYZ firm will has threats on the independence of ABC firm.

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正确答案：

【正确答案】：（1）没有按照有关规定定期轮换签字注册会计师。会计师事务所签字注册会计师与鉴证客户长期交往，会产生密切关系影响独立性，W注册会计师已经连续5年担任M公司的签字注册会计师，应当予以轮换。（1分）
（2）签字注册会计师不符合要求。按照有关文件，审计报告应当由会计师事务所主任会计师或其授权的副主任会计师和一名负责该项目的注册会计师签字。担任签字注册会计师的W和Y注册会计师都不是会计师事务所的主任会计师或其授权的副主任会计师。（1分）
（3）业务执行方面存在问题。风险评估程序（了解被审计单位及其环境）是必须的，不得省略而直接实施进一步审计程序。（1分）
（4）审计资源不足。甲会计师事务所2010年才具有承接上市公司审计的资格，由于审计资源的限制，以及人员专业能力的不足，所以对于直接承接M公司的业务存在专业胜任能力上的缺陷，不应接受该业务的委托。（1分）
（5）项目质量控制复核人员不当。应该安排不参与项目的人员作为项目质量控制复核人员，项目组的人员不能作为项目质量控制复核人员。（1分）
（6）如果存在意见分歧必须解决，否则不能签署审计报告，不能直接采纳项目质量控制复核人的意见。（1分）
Answer：
1. The CPA firm doesn’t rotate the CPA signing for the report periodically. The CPA signing for the report has a long and close relationship with the client, which will influence the CPA’s independence. The CPA W has been the senior auditor signing for the report for 5 years in a row, so he should be rotated.
2. The CPA signing for the report is not in compliance with the standards. According to the standards, the audit reports should be signed by the chief auditor or the vice-chief auditor authorized by the chief auditor and the CPA in charge of the auditing project.
3. The auditing implementation is incorrect. According to the auditing standards, the risk assessment procedures are necessary. The CPA firm is not allowed to omit the risk assessment procedures and to do the other procedures directly.
4. The audit recourses are not adequate. The CPA firm just got the qualification of auditing the listed companies in 2010.Due to limited resources and inadequate competence of the staffs, the CPA firm should not accept the engagement.
5. The person responsible for review is inappropriate. The firm should arrange the person who is out of the audit team to be responsible for review. The team member cannot be responsible for review
6. The differences in opinion must be resolved before signing for the report, The opinions of the person responsible for review cannot be accepted directly

答案：A,C

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正确答案：AB
解析：选项C由于甲注册会计师并没有与A公司签约，所以不构成乙注册会计师的前任。选项D属于财务报表审阅业务，不构成前后任注册会计师关系。

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