参考答案

（1）对独立性产生不利影响。会计师事务所、审计项目组成员或其主要近亲属取得贷款，由不属于银行或类似金融机构的审计客户提供贷款担保，将因自身利益产生非常严重的不利影响，导致没有防范措施能够将其降低至可接受的水平。（1分）
（2）对独立性产生不利影响。被审计单位给予项目组成员的照顾明显超出了通常的社会礼仪范围，注册会计师应当拒绝接受。（1分）
（3）对独立性产生不利影响。根据规定对属于公众利益实体的审计客户而言，招聘董事、高级管理人员，或所处职位能够对客户会计记录或被审计财务报表的编制实施重大影响的高级管理人员，会计师事务所不能提供对可能录用的候选人的证明文件进行核查的服务。（1分）
（4）对独立性产生不利影响。如果会计师事务所合伙人的主要近亲属通过继承方式从审计客户获得直接经济利益，会对独立性构成不利影响，拥有这些利益是不允许的。（1分）
（5）对独立性产生不利影响。如果审计客户是首次公开发行证券的公司，关键审计合伙人在该公司上市后连续提供审计服务的期限，不得超过两个完整会计年度。（1分）
（6）不对独立性产生不利影响，该项目组成员持有M基金公司市值3500元基金，对亭漫公司仅购成了间接经济利益，因其不重大，不对独立性产生不利影响。（1分）
（1）The independence is threatened The CPA firm, the audit team members or their intimate family members enter into any loans guaranteed by a client that is not a bank or similar institution, which will have an significantly adverse effect on their interest so that no measures can be taken to reduce the risk to acceptable level.
（2）The independence is threatened . The favor given to the audit team members is obviously beyond the usual social code, so the auditors should not accept it.
（3）The independence is threatened. According to the standards, when a client, a public interest company ,is to hire a director, a senior executive or a person who is able to exert an significant influence on the accounting records and preparing the financial statements ，the CPA firm can not review the document of the candidates.
（4）The independence is threatened. If the partner’s intimate family members get a direct economic interest from the client by inheritance, which will have an adverse effect on independence,so it is not allowed to own the interests.
（5）The independence is threatened. If the client is a company of IPO, the primary partner cannot provide audit service after the company is listed for more than 2 accounting years in a row.
（6）The independence is not threatened. The team member holds 3500yuan fund of M fund company and just has a indirect economic interest with Tingman Company. It is not material and is not a threat to the independence.