2.ABC會(huì)計(jì)師事務(wù)所委派A注冊(cè)會(huì)計(jì)師擔(dān)任上市公司甲公司2021年度財(cái)務(wù)報(bào)表審計(jì)項(xiàng)目合伙人。審計(jì)項(xiàng)目組在審計(jì)中遇到下列事項(xiàng):(1)會(huì)計(jì)師事務(wù)所與甲公司約定,如果注冊(cè)會(huì)計(jì)師出具了無(wú)保留意見(jiàn)的審計(jì)報(bào)告,審計(jì)收費(fèi)要在原本的基礎(chǔ)上增加20%。(2)A注冊(cè)會(huì)計(jì)師在審計(jì)過(guò)程中獲知甲公司擬收購(gòu)乙公司,因其表弟在乙公司工作,隨即將該消息告知了其表弟。(3)因?yàn)閷徲?jì)期間適逢甲公司成立60周年,故A注冊(cè)會(huì)計(jì)師取得了甲公司為員工準(zhǔn)備的禮品。(4)簽訂審計(jì)業(yè)務(wù)約定書(shū)后,ABC會(huì)計(jì)師事務(wù)所發(fā)現(xiàn)甲公司與本事務(wù)所另一常年審計(jì)客戶(hù)乙公司存在直接競(jìng)爭(zhēng)關(guān)系。ABC會(huì)計(jì)師事務(wù)所未將這一情況告知甲公司和乙公司。(5)審計(jì)期間,恰逢注冊(cè)會(huì)計(jì)師協(xié)會(huì)的行業(yè)質(zhì)量檢查,被審計(jì)單位要求注冊(cè)會(huì)計(jì)師履行保密義務(wù),但項(xiàng)目組仍然接受了注冊(cè)會(huì)計(jì)師協(xié)會(huì)的相關(guān)詢(xún)問(wèn)并提供了工作底稿。(6)審計(jì)項(xiàng)目組成員在對(duì)ABC公司的存貨進(jìn)行監(jiān)盤(pán)時(shí),僅觀察盤(pán)點(diǎn)人員是否按照盤(pán)點(diǎn)計(jì)劃進(jìn)行盤(pán)點(diǎn)。要求:上述事項(xiàng),請(qǐng)判斷注冊(cè)會(huì)計(jì)師的做法是否符合注冊(cè)會(huì)計(jì)師職業(yè)道德的要求,并說(shuō)明理由。
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