解雇和招揽

　　e.g. If safeguards cannot eliminate or reduce the threat to an acceptable level, the CPA shall decline or terminate the relevant engagement.

　　【译】如果防范措施不能消除不利影响或将其降低至可接受的水平，注册会计师应当拒绝接受业务委托或终止业务。

　　12-1 eliminate [ɪ'lɪmɪneɪt] v. 消除;排除

　　e.g. In exercising this judgment, a CPA shall consider whether a reasonable and informed third party, weighting all the specific facts and circumstances available to the CPA at the time, would be likely to conclude that the threats would be eliminated or reduced to an acceptable level by the application of the safeguards, such that compliance with the fundamental principles is not compromised.

　　【译】在运用判断时，注册会计师应当考虑：一个理性且掌握充分信息的第三方，在权衡注册会计师当时可获得的所有具体事实和情况后，是否很可能认为这些防范措施能够消除不利影响或将其降低至可接受的水平，以使职业道德基本原则不受损害。

　　【讲解】

　　(1)informed [ɪn'fɔ:md] adj. 知情的，见多识广的

　　(2)compliance with 遵循，遵守

　　(3)comply with 遵循，遵守

　　13.solicit* [sə'lɪsɪt] v. 招揽;征求

　　e.g. A CPA shall not solicit new work by the use of coercion, cheat, inducement or harassment.

　　【译】注册会计师不得采用强迫、欺诈、利诱或骚扰等方式招揽业务。

　　【讲解】

　　(1)coercion [kəʊ'ɜ:ʃ(ə)n] n. 强迫，强制

　　(2)cheat [tʃi:t] n. 欺骗，作弊 v. 欺骗 (动词同义词deceive [dɪ'si:v] v. 欺骗，行骗)

　　(3)inducement [ɪn'dju:sm(ə)nt] n. 诱因，诱导

　　(4)harassment [hə'ræsmənt] n. 骚扰