3.1 Conceptual framework of professional ethics在线视频

同学们 大家好
Hello, everyone.

今天我们要学习的内容是职业道德概念框架
What we are going to learn today is the conceptual framework of professional ethics.

本节内容包括职业道德概念框架的含义
This section includes the meaning of the concept framework of professional ethics

概念框架中提及的对职业道德
and the adverse effects and preventive measures on the basic principles

基本原则的不利影响和防范措施
of professional ethics mentioned in the conceptual framework.

一 职业道德概念框架的涵义
Ⅰ.The meaning of the concept framework of professional ethics

中国注册会计师协会会员职业道德守则
The code of professional ethics for the members of China Institute of Certified Public Accountants

提出职业道德概念框架
puts forward the concept framework of professional ethics

以帮助会员遵循职业道德基本原则
to help the members follow the basic principles of professional ethics

履行维护公众利益的职责
and perform their duties of safeguarding the public interest.

那么什么是职业道德概念框架呢
So what is the conceptual framework of professional ethics?

职业道德概念框架目的在于
The conceptual framework of professional ethics aims to

为会员提供解决职业道德问题的思路
provide members with ideas for solving professional ethics issues,

要求会员识别对遵循职业道德
and requires members to identify the adverse effects

基本原则的不利影响
on following the basic principles of professional ethics,

评价已识别不利影响的重要程度
evaluate the importance of the identified adverse effects,

采取必要的防范措施消除不利影响
take necessary precautions to

或将其降至可接受水平
eliminate adverse effects or reduce them to acceptable levels.

职业道德概念框架是用于会员应对不利影响
The conceptual framework of professional ethics is used by members to cope with adverse effects.

职业道德基本原则的各种情形
The purpose of various situations of the basic principles of professional ethics is

其目的在于防止注册会计师认为
to prevent certified public accountants from thinking that

只要手则未明确禁止的情形就是允许的
as long as the situation is not explicitly prohibited by the rules, it is allowed.

在确定采取的防范措施时
When determining the preventive measures to be taken,

会员应当运用职业判断
members should use professional judgment

并考虑一个理性且掌握充分信息的第三方
and consider a rational and fully informed third party.

在权衡会员当时所能获得的
After weighing all the specific facts and circumstances available

所有具体事实和情况后
to the members at that time,

有可能认为通过采取防范措施
it is possible to think that the adverse effects can be eliminated

可以消除不利影响
or reduced to an acceptable level

或将其降至可接受水平
by taking preventive measures,

以确保对职业道德基本原则的遵循
so as to ensure the compliance with the basic principles of professional ethics.

当会员知悉存在可能违反职业道德
When a member knows that there is a situation or relationship

基本原则的情形或关系时
that may violate the basic principles of professional ethics,

会员应当评价对遵循职业道德
the member shall evaluate the adverse impact

基本原则的不利影响
on the compliance with the basic principles of professional ethics.

在评价不利影响的重要程度时
When evaluating the importance of the adverse impact,

会员应当考虑不利影响的
the member shall consider

数量和性质因素
the number and nature of the adverse impact.

在运用职业道德概念框架时
When using the conceptual framework of professional ethics,

如果某些不利影响是重大的
if some adverse effects are significant,

或者合理的防范措施不可行或无法实施
or reasonable precautions are not feasible or can not be implemented,

会员可能面临不能消除不利影响
members may face situations where the adverse effects cannot be eliminated

或将其降至可接受水平的情形
or reduced to an acceptable level.

如果无法采取适当的防范措施
If appropriate precautions cannot be taken,

注册会计师应当拒绝或终止
the certified public accountant shall refuse or terminate

所从事的特定专业服务
the specific professional services he is engaged in,

必要时与客户解除合约关系
terminate the contractual relationship with the client

或向其雇佣单位辞职
or resign from his employer if necessary.

二 对职业道德基本原则的不利影响
II. Adverse effects on basic principles of professional ethics

及防范措施
and preventive measures

对遵循职业道德基本原则的不利影响
The adverse effects on the following of the basic principles of professional ethics

可能产生于各种情形或关系
may arise from various situations or relationships,

某一情形或关系可能产生多种不利影响
a certain situation or relationship may have a variety of adverse effects,

某种不利影响也可能影响
and a certain adverse effect may also affect the following of the basic principles

对多项职业道德基本原则的遵循
of multiple professional ethics.

不利影响可以归纳为以下五类
The adverse effects can be classified into the following five categories:

其一 自身利益不利影响
First, the adverse effect of self-interest :

如果经济利益或其他利益
if the economic or other interests have an improper impact

对会员的职业判断或行为产生不当影响
on the members' professional judgment or behavior,

将产生自身利益不利影响
it will have an adverse impact on its own interests.

其二 自我评价不利影响
Second,the adverse effects of self-evaluation:

如果会员对其以前的判断或服务结果
If a member makes an inappropriate evaluation of

做出不恰当的评价
its previous judgment or service results,

并且将据此形成的判断
and takes the judgment formed based on it

作为当前服务的组成部分
as an integral part of the current service,

将产生自我评价不利影响
it will have a negative impact on self-evaluation.

其三 过度推荐不利影响
Third,adverse effects of over promotion:

如果会员过度推荐客户
If a member over recommends a customer

或雇佣单位的某种立场和意见
or employer's position and opinion,

使其客观性受到损害
its objectivity will be damaged,

将产生过度推荐不利影响
it will have an adverse effect of over recommendation.

其四 密切关系不利影响
Fourth,adverse effects of close relationship:

如果会员与客户或雇佣单位
If a member has a long-term or close relationship

存在长期或亲密的关系
with a client or employer,

或过于倾向他们的利益
or is too inclined to their interests,

或认可他们的工作
or recognizes their work,

将产生密切关系不利影响
it will have a negative impact on the close relationship.

最后 外在压力不利影响
Last,adverse effects of external pressure:

如果会员受到实际的压力
if a member is under actual pressure or feels pressure

或感受到压力而无法客观行事
and cannot act objectively,

将产生外在压力不利影响
it will have an adverse effect of external pressure.

那么防范措施有哪些
What are the preventive measures?

防范措施是指可以消除不利影响
Preventive measures refer to actions or other measures that can eliminate the adverse effects

或将其降至可接受水平的行动或其他措施
or reduce them to an acceptable level.

防范措施包括下列两大类
Preventive measures include the following two categories:

其一 由行业法律法规或监管机构
First, preventive measures prescribed by

规定的防范措施
industry, laws and regulations or regulatory agencies.

其二 工作环境中的防范措施
Second, precautions in the work environment.

有行业法律法规或监管机构
Preventive measures prescribed by industry, laws

规定的防范措施包括
and regulations or regulatory agencies including:

取得会员资格需要的教育培训和经验要求
education, training and experience requirements for membership;

持续职业发展要求
requirements for sustainable career development;

公司治理规定
regulations on Corporate Governance;

执业准则
professional code;

行业或监管机构的监控和惩戒程序
industry or regulatory monitoring and disciplinary procedures;

由依法授权的第三方对会员编制的报告
the report, statement, communication letter or other information prepared by the member

报表 沟通函件或其他信息进行外部负荷
shall be reviewed externally by the third party authorized by law.

工作环境中的防范措施包括
Precautions in the work environment including:

会计师事务所领导层强调
the leadership of accounting firm emphasizes the importance

遵循职业道德基本原则的重要性
of following the basic principles of professional ethics;

会计师事务所领导层倡导
the leadership of the accounting firm advocates the members

鉴证业务项目组成员维护公众利益
of the assurance business project team to safeguard the public interest;

实施和监控项目质量控制的程序和政策
implement and monitor project quality control policies and procedures;

制定要求遵循职业道德基本原则的
develop internal policies and procedures that

内部政策和程序
require adherence to basic principles of professional ethics;

建立惩戒机制
establish disciplinary mechanisms to

以促进对政策和程序的遵循
promote adherence to policies and procedures;

公开相关政策和程序
Make public relevant policies and procedures to

以鼓励和授权员工向会计师事务所的高层
encourage and authorize employees to reflect to the senior management of the accounting firm

反映遵循职业道德基本原则方面的问题
on the issues of following the basic principles of professional ethics;

由未涉及非鉴证服务的注册会计师
A certified public accountant who is not involved in non-certification services

复核已执行的非鉴证业务
reviews the non-certification work performed,

或在必要时提供建议
or provides advice if necessary;

由见证业务项目组以外的注册会计师
Certified public accountants outside the verification business project team

复核已执行的鉴证工作
review the verification work that has been performed,

或在必要时提供建议
or provide advice if necessary;

向客户的独立董事 行业监管机构
consult with independent third parties such as clients' independent directors, industry regulators

或其他注册会计师等独立第三方咨询
or other certified public accountants;

与客户治理层讨论职业道德问题
discuss professional ethics with customer management;

向客户治理层披露服务性质和收费金额
disclose the nature of the service and the amount of charges to the customer management.

在这些防范措施中
Among these preventive measures,

有些是会计师事务所层面的防范措施
some are at the level of accounting firm,

有些是具体业务层面的防范措施
some are at the level of specific business,

工作环境中相关防范措施应具体情形而异
and the relevant preventive measures in the working environment should vary according to the specific situation.

本节内容是职业道德概念框架
This section is a conceptual framework of professional ethics.

谢谢大家
Thank you for listening.