立志要進四大做審計的同學們要關注以下新聞了：安永合伙人與客戶戀愛被罰930萬美元創(chuàng)首例
北京時間19日晚，美國證監(jiān)會（SEC）宣布，對四大會計師事務所之一的安永處以930萬美元（約合6200萬人民幣）罰款，因該公司審計合伙人與兩家上市公司重要客戶的關系過于密切，創(chuàng)此類案件的罰款首例。
SEC表示，調查發(fā)現(xiàn)安永一位高級合伙人與其負責審計的一家上市公司CFO保持不適當?shù)挠H密友誼關系，另一位高級合伙人與其負責審計的一家上市公司首席會計官卷入戀愛關系。SEC表示，安永意識到了這兩段不恰當關系，但未采取任何行動。
安永在和解協(xié)議中既未承認也未否認SEC的指控。據監(jiān)管規(guī)則，審計人員被禁止與客戶關系過密，因為這違反了審計機構的獨立性原則。
以上新聞給了我們很好的案例如何去理解審計準則中的“密切關系的不利影響”。

ACCA F8審計課程里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審計課程里的知識點：
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.
希望學習了審計的同學從這則新聞領會了審計獨立性原則。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.
獨立誠可貴，愛情價更高
▎本文作者為高頓財經ACCA研究中心F1教研組，來源高頓網校。原創(chuàng)文章，歡迎分享，若需引用或轉載請注明來源高頓網校。更多內容請關注微信號(gaodunacca)，掌握最全面ACCA政策以及學習方法，更有在線小編為你解答各種困惑，會說話的公眾號，你見過嗎？