KPMG：AuditorIndependence独立审计

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1、AuditorIndependence©2003KPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserved.AuditorIndependenceRestrictionsonScopeofServicesAuditPartnerRotationEmploymentwithAuditClientsAuditCommitteeAdministrationoftheEngagementCommunicationwithAuditCom

2、mitteeDisclosureofFeesPaidtoAuditorEffectofTaxServicesonIndependenceOtherTaxServiceConsideration©2003KPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserved.RestrictionsonScopeofServicesBookkeepingFinancialinformationsystemsdesignandimplement

3、ationAppraisalandvaluationservicesActuarialservicesInternalauditoutsourcingManagementfunctionsorhumanresourcesBroker-dealer,investmentadvisor,investmentbankingLegalandexpertservicesunrelatedtoaudit(includesforensicservices)TaxservicesthatinvolvecourtrepresentationOtherasPCAOBmay

4、determine©2003KPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserved.AuditPartnerRotationLeadingandconcurringpartners–5yearson/offOtherhighcontactpartnersandleadpartneronsubsidiaryabove20%asset/revenue–7yearson/2yearsoffComplextransitionprov

5、isionstoavoidbothleadandconcurringpartnerrotationoffinsameyearEffectivefor1stFYbeginningaftereffectivedate(approx.mid-May)forleadpartner;for1stFYbeginningafter1stanniversaryofeffectivedateforconcurringpartnerForforeignfirms,firstyearof5or7yearsbeginsaftereffectivedate©2003KPMGLL

6、P,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserved.EmploymentwithAuditClients“Oneyearcoolingoffperiod”beforeanyformerengagementteammemberacceptanceofemploymentwithclientinkeypositionTheone-yearperiodprecedingthedatethattheauditprocedurescommen

7、cedforthefiscalperiodthatincludedthedateofinitialemploymentoftheauditengagementteammemberbytheissuerLikelytobelongerthanoneyearEmploymentcommencedpriortoeffectivedateis“grandfathered”.©2003KPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserv

8、ed.AuditCommitteeAdministrationoftheEngagementA