安永合伙人与客户谈恋爱被罚?早知道就学好ACCA独立性原则!

　　立志要进四大做审计的同学们要关注以下新闻了

　　安永合伙人与客户恋爱被罚930万美元创首例

　　北京时间19日晚，美国证监会(SEC)宣布，对四大会计师事务所之一的安永处以930万美元(约合6200万人民币)罚款，因该公司审计合伙人与两家上市公司重要客户的关系过于密切，创此类案件的罚款首例

　　>>>金程ACCA四大直通班

　　SEC表示，调查发现安永一位合伙人与其负责审计的一家上市公司CFO保持不适当的亲密友谊关系，另一位合伙人与其负责审计的一家上市公司首席会计官卷入恋爱关系。SEC表示，安永意识到了这两段不恰当关系，但未采取任何行动

　　安永在和解协议中既未承认也未否认SEC的指控。据监管规则，审计人员被禁止与客户关系过密，因为这违反了审计机构的独立性原则

　　以上新闻给了我们很好的案例如何去理解审计准则中的“密切关系的不利影响”

　　>>>ACCA独立性原则是什么

　　ACCA F8审计课程里The threats to the fundamental principles也提到了Familiarity threats to independence，让我们一起再重温一下F8审计课程里的知识点：

　　The threats to the fundamental principles can come from a number of different directions.

　　Self-interest threats-These come about if you or a close family member stands to gain(or not lose)something from a particular course of action.These threats can take many forms,and certainly the example considered above is not without self-interest.

　　Self-review threats-These often exist when you are in the position of having to review your own work.This could put your objectivity at risk,as there is a tendency to support your own judgement.

　　Advocacy threats-This can occur if you are promoting a position that compromises your objectivity,or promoting a position or opinion to the point that subsequent objectivity may be compromised.

　　Familiarity threats-These can occur if you have(or develop)a close personal relationship with someone,and so you become too sympathetic to their interests.

　　Intimidation threats-These can occur if you are physically or verbally threatened,or if there is a perceived threat-perhaps to your career or prospects.In the price-fixing example,it is likely that you would feel intimidated by the finance director,who presumably has an influence over your career prospects.

　　希望学习了审计的同学从这则新闻领会了审计独立性原则。从上则新闻中我们也可悟出生活中的道理

　　>>>2016-2017acca备考资料学习大礼包

　　Who says love is invaluable? 9.3m US dollar seems to be a right number.

　　独立诚可贵，爱情价更高

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