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China Code of Ethics for Certified Public Accountants No. 2——Conceptual Framework
中国注册会计师职业道德守则第2号——职业道德概念框架
Chapter 1 General Provisions
第一章 总则
Article 1 The purpose of this Code is to establish standards for certified public accountants' professional behavior, and establish a conceptual framework in order to assist CPAs in complying with the fundamental principles of professional ethics.
第一条,为了规范注册会计师职业行为,建立职业道德概念框架,指导注册会计师遵循职业道德进本原则,制定本守则。
Article 2 Conceptual framework is used to address ethical issues. A CPA shall apply conceptual framework to:
第二条,职业道德概念框架是指解决职业问题的思路和方法,用以指导注册会计师:
(a) Identify threats to compliance with the fundamental principles;
(一)识别对职业道德基本原则的不利影响;
(b) Evaluate the significance of the threats identified; and
(二)评价不利影响的严重程度;
(c) Apply safeguards, when necessary, to eliminate the threats or reduce them to an acceptable level.
(三)必要时采取防范措施消除不利影响或将其降低至可接受的水平。
Article 3 A CPA shall use professional judgment in applying this conceptual framework.
第三条,在运用职业道德概念框架时,注册会计师应当运用职业判断。
Article 4 A CPA shall evaluate any threats to compliance with the fundamental principles when the CPA knows of circumstances that may compromise compliance with the fundamental principles. A CPA shall take qualitative as well as quantitative factors into account when evaluating the significance of a threat.
第四条,如果发现存在可能违反职业道德基本原则的情形,注册会计师应当评价其对职业道德基本原则的不利影响。在评价不利影响的严重程度时,注册会计师应当从性质和数量两个方面予以考虑。