立志要進(jìn)四大做審計(jì)的同學(xué)們要關(guān)注以下新聞了：安永合伙人與客戶(hù)戀愛(ài)被罰930萬(wàn)美元?jiǎng)?chuàng)首例
北京時(shí)間19日晚，美國(guó)證監(jiān)會(huì)（SEC）宣布，對(duì)四大會(huì)計(jì)師事務(wù)所之一的安永處以930萬(wàn)美元（約合6200萬(wàn)人民幣）罰款，因該公司審計(jì)合伙人與兩家上市公司重要客戶(hù)的關(guān)系過(guò)于密切，創(chuàng)此類(lèi)案件的罰款首例。
SEC表示，調(diào)查發(fā)現(xiàn)安永一位高級(jí)合伙人與其負(fù)責(zé)審計(jì)的一家上市公司CFO保持不適當(dāng)?shù)挠H密友誼關(guān)系，另一位高級(jí)合伙人與其負(fù)責(zé)審計(jì)的一家上市公司首席會(huì)計(jì)官卷入戀愛(ài)關(guān)系。SEC表示，安永意識(shí)到了這兩段不恰當(dāng)關(guān)系，但未采取任何行動(dòng)。
安永在和解協(xié)議中既未承認(rèn)也未否認(rèn)SEC的指控。據(jù)監(jiān)管規(guī)則，審計(jì)人員被禁止與客戶(hù)關(guān)系過(guò)密，因?yàn)檫@違反了審計(jì)機(jī)構(gòu)的獨(dú)立性原則。
以上新聞給了我們很好的案例如何去理解審計(jì)準(zhǔn)則中的“密切關(guān)系的不利影響”。

ACCA F8審計(jì)課程里The threats to the fundamental principles也提到了Familiarity threats to independence，讓我們一起再重溫一下F8審計(jì)課程里的知識(shí)點(diǎn)：
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.
希望學(xué)習(xí)了審計(jì)的同學(xué)從這則新聞?lì)I(lǐng)會(huì)了審計(jì)獨(dú)立性原則。從上則新聞中我們也可悟出生活中的道理：
Who says love is invaluable? 9.3m US dollar seems to be a right number.
獨(dú)立誠(chéng)可貴，愛(ài)情價(jià)更高
▎本文作者為高頓財(cái)經(jīng)ACCA研究中心F1教研組，來(lái)源高頓網(wǎng)校。原創(chuàng)文章，歡迎分享，若需引用或轉(zhuǎn)載請(qǐng)注明來(lái)源高頓網(wǎng)校。更多內(nèi)容請(qǐng)關(guān)注微信號(hào)(gaodunacca)，掌握最全面ACCA政策以及學(xué)習(xí)方法，更有在線(xiàn)小編為你解答各種困惑，會(huì)說(shuō)話(huà)的公眾號(hào)，你見(jiàn)過(guò)嗎？