【正确答案】 第（1）项违反。
如果审计项目组某一成员参与审计业务，当知道自己在未来某一时间将要或有可能加入审计客户时，将因自身利益产生不利影响。
第（2）项不违反。
如果审计客户要求会计师事务所提供评估服务，以帮助其履行纳税申报义务或满足税务筹划目的，并且评估的结果不对财务报表产生直接影响，则通常不对独立性产生不利影响。
第（3）项违反。
甲公司属于公众利益实体，由项目组成员计算当期所得税以及递延所得税，用以编制对财务报表具有重大影响的会计分录，因自我评价对独立性产生不利影响。
第（4）项违反。
为审计客户提供非审计服务的其他合伙人的主要近亲属，不得在审计客户中拥有直接经济利益。
第（5）项不违反。
审计项目组成员从审计客户购买商品，如果按照正常的商业程序公平交易，通常不会对独立性产生不利影响。
第（6）项不违反。
项目组成员的其他近亲属在非审计客户（审计客户在该非审计客户中拥有经济利益）拥有经济利益不会对独立性产生不利影响。
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.
