解雇和招攬

　　e.g. If safeguards cannot eliminate or reduce the threat to an acceptable level, the CPA shall decline or terminate the relevant engagement.

　　【譯】如果防范措施不能消除不利影響或將其降低至可接受的水平，注冊會計師應當拒絕接受業(yè)務委托或終止業(yè)務。

　　12-1 eliminate [?'l?m?ne?t] v. 消除;排除

　　e.g. In exercising this judgment, a CPA shall consider whether a reasonable and informed third party, weighting all the specific facts and circumstances available to the CPA at the time, would be likely to conclude that the threats would be eliminated or reduced to an acceptable level by the application of the safeguards, such that compliance with the fundamental principles is not compromised.

　　【譯】在運用判斷時，注冊會計師應當考慮：一個理性且掌握充分信息的第三方，在權衡注冊會計師當時可獲得的所有具體事實和情況后，是否很可能認為這些防范措施能夠消除不利影響或將其降低至可接受的水平，以使職業(yè)道德基本原則不受損害。

　　【講解】

　　(1)informed [?n'f?:md] adj. 知情的，見多識廣的

　　(2)compliance with 遵循，遵守

　　(3)comply with 遵循，遵守

　　13.solicit* [s?'l?s?t] v. 招攬;征求

　　e.g. A CPA shall not solicit new work by the use of coercion, cheat, inducement or harassment.

　　【譯】注冊會計師不得采用強迫、欺詐、利誘或騷擾等方式招攬業(yè)務。

　　【講解】

　　(1)coercion [k??'?:?(?)n] n. 強迫，強制

　　(2)cheat [t?i:t] n. 欺騙，作弊 v. 欺騙 (動詞同義詞deceive [d?'si:v] v. 欺騙，行騙)

　　(3)inducement [?n'dju:sm(?)nt] n. 誘因，誘導

　　(4)harassment [h?'ræsm?nt] n. 騷擾