Source text
Questionnaire
Part 1
Please respond
to each of the following brief auditing cases. We appreciate that normally you would require more
information than is provided here before you make such decisions. However, for
purposes of this study, we ask you to make your decisions based on the limited
information provided.
Case 1: CPA X is approached by a prospective client,
a current employee of a large existing client corporation. The employee discloses
that personnel of the client organization are considering forming their own
corporation which could eventually provide competition for their employer.
Action: CPA X
does not reveal the scheme to his client.
Case 2: A client of CPA X refers another client to X
and indicates that he expects some small compensation from X in exchange for
the referral.
Action: X takes
the client out to dinner.
Case 3: CPA X is developing a bid for a major new
client. The client has already expressed to X what he expects the bid to be. X
knows that the fee the client demands is significantly below the cost of
rendering the services and that the audit will lose money on the first few
years. However, the expectation is that the firm will be able to raise the
audit fee a few years down the road to generate a profit.
Action: X
deliberately sets the bid significantly below cost.
Case 4: CPA X serves as the auditor for Widget &
Co., a privately held firm. Widget’s market share has declined drastically, and
X knows that Widget will soon be bankrupt. Another of X’s audit clients is
Solid Company. While auditing Solid’s accounts receivable, X finds that Widget
& Co. owes Solid ￥1,620,000. This represents 10 percent of Solid’s receivables.
Action: CPA X
warns the client, Solid Company, about Widget’s impending bankruptcy.
Case 5: CPA X, in addition to practicing public
accounting, is heavily involved in community activities. X has been involved in
the past with fund-raising efforts for the local symphony orchestra. In
preparation for a proposal to an international funding organization, the
president of the symphony has asked X to perform the initial audit.
Action: CPA X
accepts the audit engagement.
Case 6: CPA X has had several meetings with a
potential client, the CEO of a very large and profitable company. The potential
client asks X to arrange a position for his son as a staff auditor in another
office of the firm. Although the son is bright, he probably would not have
otherwise been given an offer.
Action: CPA X
recommends making the potential client’s son an offer.
Please give
your beliefs about X’s action by placing a mark (ü) between each of the opposites that follow:
Ethical __ __ __ __ __ __ __ Unethical
Just __ __ __ __ __ __ __
Unjust
Fair __ __ __ __ __ __ __ Unfair
Morally Right __ __ __ __ __
__ __ Not Morally Right
Acceptable to my family __ __
__ __ __ __ __ Not acceptable to my family
Culturally Acceptable __ __ __ __ __
__ __ Culturally Unacceptable
Traditionally Acceptable __ __
__ __ __ __ __ Traditionally Unacceptable
Does not violate an Unspoken Promise __ __ __
__ __ __ __ Violates an Unspoken Promise
Does not violate an Unwritten Contract __ __
__ __ __ __ __ Violates an Unwritten Contract
What is
likelihood you would act as CPA X did?
Unlikely __ __ __ __ __ __ __
Very Likely
Part 2
You will find a series of general statements listed
below. Each represents a commonly held opinion and there are no right or wrong
answers. You will probably disagree with some items and agree with others. We
are interested in the extent to which you agree or disagree with such matters
of opinion. Please read each statement carefully. Then indicate the extent to
which you agree or disagree by placing in front of the statement the number
corresponding to your feelings, where:
1 = Completely
disagree 4 = Slightly disagree 7 = Moderately agree
2 = Largely
disagree 5 = Neither agree nor
disagree 8 = Largely agree
3 = Moderately
disagree 6 = Slightly agree 9 = Completely agree
____ 1. A person should make
certain that their actions never intentionally harm another even to a small
degree.
____ 2. Risks to another should
never be tolerated, irrespective of how small the risks might be.
____ 3. The existence of
potential harm to others is always wrong, irrespective of the benefits to be gained.
____ 4. One should never
psychologically or physically harm another person.
____ 5. One should not perform
an action which might in any way threaten the dignity and welfare of another
individual.
____ 6. If an action could harm
an innocent other, then it should not be done.
____ 7. Deciding whether or not
to perform an act by balancing the positive consequences of the act against the
negative consequences of the act is immoral.
____ 8. The dignity and welfare
of people should be the most important concern in any society.
____ 9. It is never necessary
to sacrifice the welfare of others.
____ 10. Moral actions are those
which closely match ideals of the most ‘perfect’ action.
____ 11. There are no ethical
principles that are so important that they should be a part of any code of
ethics.
____ 12. What is ethical varies
from one situation and society to another.
____ 13. Moral standards should
be seen as being individualistic; what one person considers to be moral may be
judged to be immoral by another person.
____ 14. Different types of
moralities cannot be compared as to ‘rightness’.
____ 15. Questions as to what is
ethical for everyone can never be resolved since what is moral or immoral is up
to the individual.
____ 16. Moral standards are
simply personal rules which indicate
how a person should behave, and are not to be applied in making judgments of
others.
____ 17. Ethical considerations
in interpersonal relations are so complex that individuals should be allowed to
formulate their own individual codes.
____ 18. Rigidly codifying an
ethical position that prevents certain types of actions could stand in the way
of better human relations and adjustment.
____ 19. No rule concerning lying
can be formulated; whether a lie is permissible or not permissible totally
depends upon the situation.
____ 20. Whether a lie is judged
to be moral or immoral depends upon the circumstances surrounding the action.
____
21. In business, it is important to
maintain a good network of relationships.
____
22. Doing business involves knowing the
right people.
____
23. Developing the right contacts helps
in the smooth running of a business.
____ 24. One must always build
and maintain social relationships with others in case their services are needed
in the future.
____
25. Being in the “inside” circle helps
in obtaining preferential treatments.
____
26. Returning favor for favor is part of
doing business.
____
27. Gift giving is an important feature
when we want business to succeed.
____
28. Maintaining a good relationship is
the best way to enhance business.
____
29. Frequent cooperation reduces
problems in business relationships.
Part 3
We would like to
ask you some questions about the general climate in your organization. Please
answer the following in terms of how it really is in your organization, not how you would prefer it to be. Please
be as candid as possible; remember, all your responses will remain strictly
anonymous. Please indicate whether you agree with each of the following
statements about your organization. Please use the scale below and write the
number which best represents your answer in the space next to each item.
To what extent
are the following statements true about your organization?
Completely
Mostly Somewhat Somewhat Mostly Completely
false false false true true true
1 2 3 4 5 6
____ 1. In
this organization, people are mostly out for themselves.
____ 2. The
major responsibility for people in this organization is to consider efficiency
first.
____ 3. In
this organization, people are expected to follow their own personal and moral
beliefs.
____ 4. People
are expected to do anything to further the organization’s interests.
____ 5. In
this organization, people look out for each other’s good.
____ 6. There
is no room for one’s own personal morals or ethics in this organization.
____ 7. It is
very important to follow strictly the organization’s rules and procedures here.
____ 8. Work
is considered sub-standard only when it hurts the organization’s interests.
____ 9. Each
person in this organization decides for himself what is right and wrong.
____ 10. In this organization, people protect their
own interest above other considerations.
____ 11. The most important consideration in this organization is each
person’s sense of right and wrong.
____ 12. The most important concern is the good of all
the people in the organization.
____ 13. The first consideration is whether a decision
violates any law.
____ 14. People are expected to comply with the law and professional
standards over and above other considerations.
____ 15. Everyone is expected to stick by
organizational rules and procedures.
____ 16. In this organization, our major concern is
always what is best for the other person.
____ 17. People are concerned with the organization’s
interests--to the exclusion of all else.
____ 18. Successful people in this organization go by
the book.
____ 19. The most efficient way is always the right
way, in this organization.
____ 20. In this organization, people are expected to
strictly follow legal or professional standards.
____ 21. Our major consideration is what is best for
everyone in the organization.
____ 22. In this organization, people are guided by
their own personal ethics.
____ 23. Successful people in this organization
strictly obey the organizational policies.
____ 24. In this organization, the law or ethical code
of the profession is the major consideration.
____ 25. In this organization, each person is
expected, above all, to work efficiently.
____ 26. It is expected that you will always do what
is right for the public.
____ 27. People in this organization view team spirit
as important.
____ 28. People in this organization have a strong
sense of responsibility to the outside community.
____ 29. Decisions here are primarily viewed in terms
of contribution to profit.
____ 30. People in this organization are actively
concerned about the public interest.
____ 31. People are very concerned about what is
generally best for employees in the organization.
____ 32. What is best for each individual is a primary
concern in this organization.
____ 33. People in this organization are very
concerned about what is best for themselves.
____ 34. The effects of decisions on the public are a
primary concern in this organization.
____ 35. It is expected that each individual is cared
for when making decisions here.
____ 36. Efficient solutions to problems are always
sought here.
____ 37. Management in this organization disciplines
unethical behavior when it occurs.
____ 38. Employees in this organization perceive that people who violate
the professional code of ethics still get formal organizational rewards.
____ 39. Penalties for unethical behavior are strictly
enforced in this organization.
____ 40. Unethical behavior is punished in this
organization.
____ 41. The top managers of this organization
represent high ethical standards.
____ 42. People of integrity are rewarded in this
organization.
____ 43. Top managers of this organization regularly
show that they care about ethics.
____ 44. Top managers of this organization are models
of unethical behavior.
____ 45. Ethical behavior is the norm in this
organization.
____ 46. Top managers of this organization guide
decision making in an ethical direction.
____ 47. Ethical behavior is rewarded in this
organization.
____ 48. Professional ethics code requirements are
consistent with informal organizational norms.
____ 49. This organization demands obedience to
authority figures, without question.
____ 50. People in this organization are expected to
do as they’re told.
____ 51. The boss is always right in this
organization.
____ 52. My current
employment situation gives me the opportunity to express myself fully as a
professional.
____ 53. In my
organization, there is a conflict between the work standards and procedures of
the organization and my ability to act according to my professional judgment.
____ 54. I often have to
choose between following professional standards and doing what is best for my
organization.
____ 55. I do
not feel a strong sense of belonging to my organization.
____ 56. I do
not feel “emotionally attached” to this organization.
____ 57. This
organization has a great deal of personal meaning to me.
____ 58. I do
not feel like “part of the family” at this organization.
____ 59. I
really feel as if this organization’s problems are my own.
____ 60. I
could easily become as attached to another organization as I am to this one.
____ 61. I am willing to
put in a great deal of effort beyond that normally expected in order to help
this organization be successful.
Part 4
Using the scale below as a guide, write a number
beside each statement to indicate how much you agree with it.
1----------------2----------------3----------------4----------------5----------------6----------------7
Not True Somewhat True
Very True
____
1. I sometimes tell lies if I have to.
____
2. I never cover up my mistakes.
____
3. There have been occasions when I
have taken advantage of someone.
____
4. I never swear.
____
5. I sometimes try to get even rather
than forgive and forget.
____
6. I always obey laws, even if I’m
unlikely to get caught.
____
7. I have said something bad about a
friend behind his or her back.
____
8. When I hear people talking
privately, I avoid listening.
____
9. I have received too much change from
a salesperson without telling him or her.
____
10. I always declare everything at customs.
____
11. When I was young I sometimes stole things.
____
12. I have never dropped litter on the street.
____ 13. I sometimes violate traffic or pedestrian laws.
____
14. I never read sexy books or magazines.
____
15. I have done things that I don’t tell other people about.
____
16. I never take things that don’t belong to me.
____
17. I have taken sick-leave from work or school even though I wasn’t really
sick.
____
18. I have never damaged a library book or store merchandise without reporting
it.
____
19. I have some pretty awful habits.
____
20. I don’t gossip about other people’s business.
Supplemental Information
Please provide the
following information regarding yourself.
Your careful participation is greatly appreciated.
1.
Year of birth 2. Gender ____ Male ____Female
Years
3. Public
accounting experience _____in PRC
_____in
_____in other countries/regions (please
specify) .
4.
Type of current employment: Local public accounting firm
International public accounting
firm
Other (please specify)
.
5. Position in the firm: ____Senior
____Manager
____Partner
____Other (please
specify)__________________________.
6.
Educational background: Degrees
held (check): Country where
earned:
Bachelors .
Masters .
Other (please specify)
. .
7. Professional certifications held: Qualification Country where earned:
____CPA ______________________.
Chartered
Accountant______________________.
ACCA ______________________.
Other (please specify)______________________.
8. Which of the following
categories best describes the size of your firm in the PRC?
_____ over 400 professionals
_____ 100-399 professionals
_____ 50-99 professionals
_____ below 50 professionals
9. Please indicate the
percentage of your time that you spend in each area of practice.
____%
Auditing
____ Taxation
____ Consulting/Advisory
____ Other .
100% Total
Translated text:
调查问卷
第一部分
请对以下各个简短审计案例作回答。我们知道，通常情况下，你可能需要更多信息才能作出决定。但为完成这项研究，我们请你根据所提供的有限信息作出决定。
案例１：注册会计师Ｘ正与一位潜在客户接洽,该潜在客户是一家现有大客户公司的现任雇员。该雇员透露，大客户公司内部某些成员正考虑建立他们自己的公司，而新建立的公司最终可能对现有大客户公司产生竞争。
行动：注册会计师Ｘ没有向其大客户组织透露这个计划。
案例２：注册会计师Ｘ的一位客户向Ｘ推荐了另一位客户，并表示希望从Ｘ获得少量补偿，作为推荐的交换。
行动：Ｘ请客户外出就餐。
案例３：注册会计师Ｘ正为一位新的大型客户投标。该客户已经告诉了Ｘ他所期望的出价。Ｘ知道该客户要求的费用远低于提供服务的成本，且在提供审计的前几年是亏本的。不过，预计该客户公司几年后将实现盈利，进而提高审计费用。
行动：Ｘ故意把竞价定在远低于成本的水平。
案例４：注册会计师Ｘ是私人公司Widget & Co.的审计师。Widget的市场占有率已经集聚下降，Ｘ知道Widget不久将破产。Ｘ的另一位审计客户是Solid公司。在审计Solid的应收账款时，Ｘ发现Widget & Co欠Solid人民币１，６２０，０００元，这占Solid应收账款的１０％。
行动：注册会计师Ｘ提醒客户Solid公司有关Widget公司将破产的情况。
案例５：注册会计师Ｘ除从事执业会计师业务外，还平繁参与社会活动。Ｘ过去曾参与当地交响乐团的集资活动。在准备一份方案给某国际基金组织时，该乐团主席请Ｘ进行初步审计。
行动：注册会计师接受审计委任。
案例６：注册会计师Ｘ曾与一位潜在客户——某大型盈利公司的首席执行官会晤数次。该潜在客户要求Ｘ在会计师事务所内的另一个部门为其儿子安排一个审计员职位。尽管这位首席执行官的儿子很聪明，但是在别处他可能无法谋得一职。
行动：注册会计师Ｘ向潜在客户之子推荐了一个审计员职位。
请您对X的行为作出简评，在下面每组对应的选择之间打ü：
符合职业道德 __ __ __ __ __ __ __ 不符合职业道德
公正的__ __ __ __ __ __
__ 不公正的
公平的 __ __ __ __ __ __
__ 不公平
符合社会道德 __ __ __ __ __ __ __ 不符合社会道德
我的家人可以接受 __ __ __ __ __ __ __ 我的家人不可以接受
文化上可以接受 __ __ __ __ __ __ __ 文化上不可接受
传统上可以接受 __ __ __ __ __ __ __ 传统上不可接受
没违反潜在的承诺 __ __ __ __ __ __ __ 违反了潜在的承诺
没破坏不成文的合约 __ __ __ __ __ __ __ 破坏了不成文的合约
您有多大的可能做出与注册会计师X一样的行为？
不大可能 __ __ __ __ __ __ __ 非常有可能
第二部分
你会发现下面所列是一系列一般性表述。每一项表述均代表一种常见观点，且不存在对错之分。你可能并不同意某些观点而同意其他观点。我们想知道你对这些观点的认同或不认同程度。请仔细阅读各项表述。然后在各项表述的前面填上与你感受相对应的数字，以指出你在多大程度上同意或不同意每个表述：
1 = 完全不同意 4 = 轻微不同意 7 = 一般程度同意
2 = 很不同意 5 = 不同意亦不反对 8 = 很同意
3 = 一般程度不同意 6 = 轻微同意 9 = 完全同意
____ 1. 人们应该确保他们的行为不对其他人构成故意的伤害，即使是很小的伤害。
____ 2. 无论危险有多小，给他人带来任何危险都是不可容忍的。
____ 3. 无论能获得多少收益，如可能对他人造成潜在的伤害，就是错的。
____ 4. 任何人都绝不能在心理上或身体上伤害其他人。
____ 5. 人们不应该做出可能以任何方式威胁到他人尊严或利益的行为。
____ 6. 凡是可能伤害到无辜的行为，应不要作出。
____ 7. 凡事先权衡利弊才决定是否做出某种行为是不道德的。
____ 8. 在任何社会中，人们的尊严和福利都应该是最值得关注的事情。
____ 9. 根本没有必要牺牲其他人的利益。
____ 10. 道德行为是那种和最“完美”行为的理想密切匹配的行为。
____ 11. 没有伦理原则重要到应成为道德规范的程度。
____ 12. 什么是道德的这个问题随着环境和社会的不同而变化。
____ 13. 道德标准应被视为一种个人主义，某人所认定的道德行为可能在其他人看来是不道德的。
____ 14. 不同种类的道德无法作出“公正”方面的比较。
____ 15. 没人能回答什么对每个人都是道德的，因为道德或不道德完全取决于个人。
____ 16. 道德标准只是个人准则，指明个人应作出怎样的行为，但在判断其他人的行为时就不适用了。
____ 17. 人际关系中的道德考虑非常复杂以至于应该允许个人制订自己的准则。
____ 18. 严格规范阻止某种行为的道德立场，会妨碍人际关系的改善和调整。
____ 19. 关于撒谎的规则无法制定，究竟撒谎是可允许还是不可允许完全取决于形势。
____ 20. 究竟撒谎属于道德还是不道德的取决于行动所处的环境。
____ 21. 在商业领域，维持良好的关系网是很重要的。
____ 22. 做生意需要认识适当的人.
____ 23. 与适当的人建立联络有助于业务顺利进行。
____ 24. 一个人必须建立并保持和他人的社会关系，以备将来需要他人的服务。
____ 25. 成为“圈内人”有助于获得优先待遇。
____ 26. 礼尚往来是做生意的一部分。
____ 27. 当我们希望业务成功时，送礼是很重要的特色。
____ 28. 维持良好的关系是提升业务的最佳途径。
____ 29. 经常合作可以减少业务关系中的问题。
第三部分
我们想就你所在组织的一般风气提一些问题。请根据你所在组织中的真实情况回答下列问题，而不是你希望应该怎样。请尽可能坦率地回答，请记住，你所有的回答都是严格匿名的。请表明你是否同意下面关于你所在组织的表述。请使用下列尺度在每项表述旁的空白处填写最能代表你答案的数字。
下列表述中可真实反映你所在组织风气的程度有多大？
完全错误 大部分错误 在某种程度上错误 在某种程度上正确 大部分正确 完全正确
1 2 3 4 5 6
____ 1.
在这个组织里，人们大部分只为自己着想。
____ 2. 在这个组织里，人们的主要职责是考虑效率第一。
____ 3. 期望人们在这个组织里遵循他们自己的个人和道德信仰。
____ 4. 期望人们会为增进组织利益而尽其所能。
____ 5. 在这个组织里，人们会为他人着想。
____ 6. 在这个组织里,个人自己的社会或职业道德是没有空间的。
____ 7. 这里严格遵守组织纪律和程序是非常重要的。
____ 8. 只有当工作损害到组织的利益时，才会被认为是低于标准的。
____ 9. 在这个组织里,每个人自己决定什么是对与错。
____ 10. 在这个组织里，人们把保护自己的利益置于其他考虑之上。
____ 11. 在这个组织里，最重要的考虑是每个人对正确与错误的观念。
____ 12. 最值得关注的是组织中所有人的利益。
____ 13. 首要考虑的是一项决定是否违法。
____ 14. 期望人们首先考虑遵守法律和专业标准，这种要求超过了其他的考虑。
____ 15. 期望人人都信守组织规则和程序。
____ 16. 在这个组织里，最关心的问题总是什么对他人最有利。
____ 17. 人们关注组织利益多于一切。
____ 18. 这个组织里的成功人士通常是照章办事。
____ 19. 在这个组织里，最有效率的办法也总是正确的办法。
____ 20. 希望人们在这个组织里严格遵守法律或专业标准。
____ 21. 我们主要考虑的是什么对组织里每个人来说是最好的。
____ 22. 在这个组织里，人们依照他们自己的个人道德规范行事。
____ 23. 这个组织里的成功人士严格遵守组织的政策。
____ 24. 在这个组织里，法律或职业道德规范是主要的考虑。
____ 25. 期望每个人在这个组织里首先要有效率地工作。
____ 26. 期望你一直做有益公众的事。
____ 27. 这个组织里的人认为团队精神是重要的。
____ 28. 这个组织里的人对外部社区有强烈的责任感。
____ 29. 这里决策主要根据对利润的贡献来考虑。
____ 30. 这个组织里的人积极关心公众利益。
____ 31. 人们非常关心对组织的雇员普遍最好的事。
____ 32. 对每个人最有利的事是这个组织主要关心的问题。
____ 33. 这个组织里的人非常关心对他们自己来说是最好的事情。
____ 34. 决策对公众造成的影响是这个组织首要考虑的问题。
____ 35. 期望组织在制订决策时顾及到每个成员的情况。
____ 36. 这里一直在寻求解决问题的有效方案。
____ 37. 当缺乏职业道德的行为发生时，这个组织的管理层会予以惩罚。
____ 38. 这个组织里的人发觉，违反职业道德准则的人仍然得到组织的正式奖赏。
____ 39. 在这个组织里严格执行对不符合道德行为的惩罚。
____ 40. 不符合道德的行为在这个组织里会受到惩罚。
____ 41. 这个组织的高层管理人员代表高的道德标准。
____ 42. 在这个组织里正直的人会获得奖赏。
____ 43. 这个组织的高层管理人员会经常表现出他们关注道德规范。
____ 44. 这个组织的高层管理人员是不道德行为的典范。
____ 45. 道德行为是这个组织的规定。
____ 46. 这个组织的高层管理人员以道德方向引导决策的制定。
____ 47. 这个组织对道德行为给予奖赏。
____ 48. 职业道德准则要求与非正式的组织规定相符合。
____ 49. 这个组织要求毫无疑问地服从权威人物。
____ 50. 期望在这个组织里的人都按指示行事。
____ 51. 在这个组织里，老板永远是对的。
____ 52. 我现在的职位给我提供了以专业人士身份完全表现自己的机会。
____ 53. 在我的组织里，组织的工作标准及程序与我根据专业判断力行事的能力之间存在冲突。
____ 54. 我经常不得不在按职业标准行事和追求组织最大利益之间作选择。
____ 55. 我对我的组织没有强烈的归属感。
____ 56. 对这个组织，我没有感到“感情上的依赖”。
____ 57. 这个组织对我来说有重大的个人意义。
____ 58. 在组织里我没有“家庭成员”的感觉。
____ 59. 我真的感觉到组织的问题似乎就是我的问题。
____ 60. 正如对这个组织一样，我会很容易就对另一个组织有归属感。
____ 61. 我愿意付出超出组织通常所期望的努力，以帮助这个组织取得成功。
第四部分
请以下述尺度为指引，在下列表述旁用数字注明你对下列表述的认同程度。
1----------------2----------------3----------------4----------------5----------------6----------------7
不正确 有点正确 非常正确
____ 1. 我有时不得不撒谎。
____ 2. 我从不掩饰自己的错误。
____ 3. 我曾经有过利用别人的经历。
____ 4. 我从不发誓。
____ 5. 我有时会努力去争取公平，而不是去宽恕或是忘记。
____ 6. 我总是守法，即使我不太可能会被抓到。
____ 7. 我曾经在一个朋友背后说他/她的坏话。
____ 8. 当听见别人窃窃私语时，我会回避。
____ 9. 我曾经收到售货员多找的钱，但我没有告诉他/她。
____ 10. 我总会向海关申报所有的东西。
____ 11. 我年轻时有时会偷东西。
____ 12. 我从不在街上乱扔垃圾。
____ 13. 我有时违反交通或行人规则。
____ 14. 我从未看过色情书籍或杂志
____ 15. 我曾经做过一些事，但没有告诉其他人。
____ 16. 我从来不拿不属于我的东西。
____ 17. 我曾经在上班或是上学时请病假，虽然我并没有生病。
____ 18. 我从来没有破坏了图书馆的书或是商店的商品后而不报告。
____ 19. 我有一些恶习。
____ 20. 我不会对别人的事情说闲话.
补充信息
请提供下列有关你本人的资料。非常感谢您的认真参与。
1. 出生年份 2. 性别 ____ 男 ____女
年资
3. 会计师从业经验 _____在中国大陆
_____在香港
_____在其他国家/地区(请具体说明)
4. 现就职事务所类别 地方会计师事务所
国际会计师事务所
其他 (请具体说明)
5. 在会计师事务所的职务: ____高级员工
____经理
____合伙人
____其他 (请具体说明)__________________________
6. 教育背景: 所持学位: 取得学位的国家:
学士
硕士
其他 (请具体说明)
7. 所持专业资格证书: 资格证书 获得资格的国家:
____注册会计师 _____________________
特许会计师 _____________________
英国特许会计师 _____________________
其他(请具体说明)
___________ _____________________
8. 以下哪一项最符合贵组织在中国大陆开办的所有分组织总和的情况?
_____ 超过400位专业人员
_____ 100-399位专业人员
_____ 50-99位专业人员
_____ 50位以下的专业人员
9. 请指出您在每项业务领域所花时间的比例.
____％ 审计
____％ 税务
____％ 咨询/顾问
____％ 其他
100 ％ 总计