【正確答案】 第（1）項違反。
如果審計項目組某一成員參與審計業(yè)務，當知道自己在未來某一時間將要或有可能加入審計客戶時，將因自身利益產(chǎn)生不利影響。
第（2）項不違反。
如果審計客戶要求會計師事務所提供評估服務，以幫助其履行納稅申報義務或滿足稅務籌劃目的，并且評估的結果不對財務報表產(chǎn)生直接影響，則通常不對獨立性產(chǎn)生不利影響。
第（3）項違反。
甲公司屬于公眾利益實體，由項目組成員計算當期所得稅以及遞延所得稅，用以編制對財務報表具有重大影響的會計分錄，因自我評價對獨立性產(chǎn)生不利影響。
第（4）項違反。
為審計客戶提供非審計服務的其他合伙人的主要近親屬，不得在審計客戶中擁有直接經(jīng)濟利益。
第（5）項不違反。
審計項目組成員從審計客戶購買商品，如果按照正常的商業(yè)程序公平交易，通常不會對獨立性產(chǎn)生不利影響。
第（6）項不違反。
項目組成員的其他近親屬在非審計客戶（審計客戶在該非審計客戶中擁有經(jīng)濟利益）擁有經(jīng)濟利益不會對獨立性產(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.
