【正確答案】 第（1）項(xiàng)違反。
如果審計(jì)項(xiàng)目組某一成員參與審計(jì)業(yè)務(wù)，當(dāng)知道自己在未來(lái)某一時(shí)間將要或有可能加入審計(jì)客戶時(shí)，將因自身利益產(chǎn)生不利影響。
第（2）項(xiàng)不違反。
如果審計(jì)客戶要求會(huì)計(jì)師事務(wù)所提供評(píng)估服務(wù)，以幫助其履行納稅申報(bào)義務(wù)或滿足稅務(wù)籌劃目的，并且評(píng)估的結(jié)果不對(duì)財(cái)務(wù)報(bào)表產(chǎn)生直接影響，則通常不對(duì)獨(dú)立性產(chǎn)生不利影響。
第（3）項(xiàng)違反。
甲公司屬于公眾利益實(shí)體，由項(xiàng)目組成員計(jì)算當(dāng)期所得稅以及遞延所得稅，用以編制對(duì)財(cái)務(wù)報(bào)表具有重大影響的會(huì)計(jì)分錄，因自我評(píng)價(jià)對(duì)獨(dú)立性產(chǎn)生不利影響。
第（4）項(xiàng)違反。
為審計(jì)客戶提供非審計(jì)服務(wù)的其他合伙人的主要近親屬，不得在審計(jì)客戶中擁有直接經(jīng)濟(jì)利益。
第（5）項(xiàng)不違反。
審計(jì)項(xiàng)目組成員從審計(jì)客戶購(gòu)買(mǎi)商品，如果按照正常的商業(yè)程序公平交易，通常不會(huì)對(duì)獨(dú)立性產(chǎn)生不利影響。
第（6）項(xiàng)不違反。
項(xiàng)目組成員的其他近親屬在非審計(jì)客戶（審計(jì)客戶在該非審計(jì)客戶中擁有經(jīng)濟(jì)利益）擁有經(jīng)濟(jì)利益不會(huì)對(duì)獨(dú)立性產(chǎn)生不利影響。
Item (1) isviolated. If any member of group audit team who participates in auditingservice knows that he/she will or has the possibility of joining the clientunder auditing sometime in the future, adverse effects may be resulted ofself-interest of the auditor.
Item (2) is not violated. When accounting firm isrequired to provide assessment service in order to help the client fulfill taxreport obligation or tax planning purpose while the assessment does not havedirect influence on financial statements, there are no adverse effects onindependence generally.
Item (3) isviolated. Company A belongs to public interest entity. Independence of makingjournal entry that has significant influence on financial statements usingcurrent and deferral income tax calculated by member of group audit team may beinfluenced adversely due to self-assessment.
Item (4) isviolated. Major close relatives of other partners that provide non-auditservice to clients under auditing should not have direct economic benefits fromclients.
Item (5) isnot violated. If member of group audit team purchases merchandise from clientunder auditing and trades fairly through proper commercial procedures, thereare no adverse effects on independence generally.
Item (6) isnot violated. The fact that other close relatives of member of group audit teamhave economic benefit from non-audit client (client under auditing has economicbenefit from the non-audit client) does not have adverse effects onindependence.
