Question

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第一种根据其所在地方来表述：A.处在审计执行的环境里的保护性措施(如用以评价事务所范围的遵循关于独立性职业规范的同行评价程序；被审计单位高级管理层支持发布可靠的财务信息和审计师的独立；由一些公共监管团体颁布的用以规范审计师行为的规则和职业指导法案；审计师和其他参与者在资本市场面临的法律责任等)；B.存在于会计师事务所内部作为其质量控制的保护性措施(如事务所高层要求和期望审计师按照公众利益和高质量审计的重要性以及审计师独立性的要求执业；在事务所内部营造一种对遵守审计师独立性的人员的支持的职业环境和文化；审计质量保证程序等)。

第二种根据其实质来表述：A.防护性的保护性措施。如对新聘用的审计师强调独立的重要性的导向程序；B.针对在特定环境种出现的威胁的保护性措施；C.通过提高被发现可能性来震慑违反其他保护性措施行为的保护性措施。如评价审计师的证券投资组合来检查禁止的投资行为；D.以惩罚违反者来震慑违反其他保护性措施行为的保护性措施。如吊销审计师的执照等。

第三种根据其所限制的不利于审计师独立性的活动和关系的范围来表述：A.绝对禁止。如限制审计师与任何被审计单位有直接金融投资；B.允许但限制一些活动或关系的范围或形式。如限制审计师在被审计单位有直接财务利益；C.允许一些活动和关系但需要其政策和程序来消除或减轻威胁。如审计师在某个审计项目上工作了一段时间后要进行法定轮换；D.允许某些活动和关系但要求审计师向被审计单位的管理层、审计委员会、董事会或其他部门揭示有关的信息。如向被审计单位的审计委员会揭示审计师向被审计单位提供的服务的实质和所收的服务费用。

通过上述的这些不同的保护性措施可以较有效地消除或减轻前述的各种不利于审计师独立性的威胁。

Answer 1

The first based the place which it is: A. In the audit implementation of environment protection measures (for example, to evaluate the scope of the firm to follow professional standards on the independence of the evaluating process; senior management of audited units supports to release the reliable financial information and the independent auditors, some public regulation promulgated by the groups to standardize the rules of auditors and vocational guidance bill and other participants in the capital market facing legal liability, etc.) B. Existing in the accounting firm as its internal quality control of protective measures (such as firm demands and expectations of high-level auditors in accordance with the public interest and the importance of high quality audit and auditor independence requirements of the practice in internal create a firm. The independence of the auditors to comply with the support of the professional environment and culture; assurance procedures of the audit quality, etc).
The second expressing is according to the essence: Protective measures of protection. For example, announcing the importance of the orientation program to the new independent auditors. Protective measures targeted at the specific circumstances of the threat. C. By raising the possibility which to be found to deter violations of other protective measures of protection. Such as the evaluation of the auditors to check the portfolio investment prohibited acts. D. Punishing the offenders to deter violations of other protective measures of protection. Such as canceling the license.
The third statement is based on the restrictions of the independence of auditors conducive to the activities and the scope. A. The absolute prohibition. Such as restrictions on auditors has direct financial investment with any audit unit. B. Allow but to limit some of the activities or the scope or form. Such as restrictions on auditors in the audit unit has a direct financial interest. C. Allow some of the activities and relationships but needs its policies and procedures to eliminate or mitigate the threat. Such as auditors in a particular audit work must carry out the statutory rotation on the project after a period of time. D. Allow some of the activities and relationships but requested by auditors to audit the management units, the Board or other departments revealed the relevant information. As to the audited units of the Board of Auditors revealed to the auditors audited the services provided by units and the real costs of services received by.
Through the various protective measures mentioned above, we can be more effective in eliminating or reducing the various threats to the independence of auditors as we just talk about.

Answer 2

The first kind is stated according to its place where one stays: A.Protective measure (for appraise office range follow, appraise the procedure about independence job normal counterpart on auditing environment that carry out; Audit unit senior administration and supervision authorities support, release reliable financial message and the auditor's independence; By some being public to supervise whom group issue for standardize auditor behavioral rule and vocational guidance bill; Legal liability which the auditor and other participants face on the capital market,etc.); B.Store in as its quality control protective measure to the inside of accounting firm (Until office high level demand and expect auditor according to public interests and importance and auditor requirement operation of independence that audit with high quality; Build occupational environment and culture of a kind of support of the personnel in accordance with auditor's independence on the inside of office; Audit quality assurance program,etc.).

The second kind is stated according to its essence: A.Protecting protective measure. Such as emphasizing the direction procedure of the independent importance to the auditor who is employed newly; B.To in the protective measure of the threat of particular environmental kind of appearances; C.Through improve, find possibility come, frighten, violate other protective measure behavioral protective measure. Check the investment behavior forbidden such as the securities investment combination appraising the auditor; D.Come, frighten, violate other protective measure behavioral protective measure in order to person who punish, violate. For instance license which revokes the auditor.

The third according to limited by it to unfavorable to auditor activity and range of the relation of independence state: A.Absolutely forbid. Such as restrain auditor with any from audit unit have direct financial investment; B.Allow but limit some ranges or forms of activities or relations. Such as restrain auditor from audit unit have financial interests directly; C.Allow some activities and relations but need his policy and procedure to dispel or lighten and threaten. If auditors should rotate legally; D.Allow some activity and relation require auditor to audit unit administration and supervision authorities, Commission on Audit, Board meeting or other departments announce relevant message. Such as to audit unit Commission on Audit announce auditor to audit into essence and service expense charged of service that unit offer.

Can be dispelled or lightened by above-mentioned various threats which is unfavorable to auditor's independence more effectively through these different protective measures described above.