注册会计师职业道德守则英汉对照版..docx

前言：1.本Word并不是全部的职业道德手册，职业道德手册后面的“非鉴证业务部分”以及“非执业会员”部分并未摘抄进来；2．由于本Word的英文是土豆纯手敲进去的，所以可能会有错误的地方还请大家见谅；3.摘抄来源：英文是照着英文职业手册的小黄本敲进去的，中文是在网上找的翻译；4.最后，大家虽然备考时会，但临考时一定要，这样考完才会，别人对你，以后的日子就可以。土豆敬上China Code of Ethics for Certified Public Accountants中国注册会计师职业道德守则Chapter 1 General Provisions第一张 总则Article 1 This Code is formulated in accordance with the Law of the Peoples Republic of China on Certified Public Accountants and the Charter of the Chinese Institute of Certified Public Accountants to regularize Certified Public Accountants professional behaviors, improve their professional ethics, and uphold their professional images.第一条 为了规范注册会计师职业行为，提高注册会计师职业道德水平，维护注册会计师职业形象，根据《中华人民共和国注册会计师法》，和《中国注册会计师协会章程》，制定本守则。Article 2 The certified public accountants (CPAs) shall comply with this Code, fulfill corresponding social responsibilities, and act in the public interest.第二条 注册会计师应当遵守本守则，履行相应的社会责任，维护公众利益。Article 3 A CPA shall comply with fundamental principles of integrity and objectivity, maintain independence when performing audit and review engagements, as well as other assurance engagements.第三条 注册会计师应当遵守诚信原则、客观和公正原则，在执行审计和审阅业务以及其他鉴证业务时保持独立性。Article 4 A CPA shall attain and maintain professional competence, act diligently with due care.第四条 注册会计师应当获取和保持专业胜任能力，保持应有的关注，勤勉尽责。Article 5 A CPA shall comply with the principle of confidentiality, maintain confidentiality of information acquired from professional activities.第五条，注册会计师应当履行必威体育官网网址义务，对职业活动中获知的涉密信息必威体育官网网址。Article 6 A CPA shall maintain professional reputation and establish good professional images.第六条，注册会计师应当维护职业声誉，树立良好职业形象。Chapter 2 Integrity诚信Article 7 A CPA shall be straightforward and honest in all professional activities.第七条 注册会计师应当在所有的职业活动中，保持正直，诚实守信。Article 8 A CPA shall not knowingly be associated with reports, returns or other information where the CPA believes that the information:第八条，注册会计师如果认为报告、申报资料或其他信息存在下列问题，则不得与这些有问题的信息发生牵连：(a) Contains a materially false or misleading statement;一 含有严重虚假或误导性的陈述(b) Contains statements or