参考答案

（1）第（1）项对独立性产生不利影响。ABC会计师事务所对甲公司以前年度尚未支付的审计费用收取资金占用费，视同向客户贷款，会因自身利益产生不利影响。
（2）第（2）项对独立性不产生不利影响。为甲公司提出会计政策选用和会计处理调整的建议，并协助其解决相关账户调整问题，属于审计过程中的正常工作。
（3）第（3）项对独立性不产生不利影响。项目组成员C与审计客户甲公司的财务经理是校友关系，但不构成密切关系，所以不构成对独立性的影响。
（4）第（4）对独立性不产生不利影响。项目组成员D的朋友，不是D的主要近亲属或其他近亲属，而且二人只是普通朋友关系，其拥有甲公司的债券，并不构成对独立性的影响。
（5）第（5）对独立性不产生不利影响。原会计师事务所行政部经理E进入审计客户担任办公室主任的职务。由于E在会计师事务所没有具体从事过对甲公司的审计业务，同时在审计客户担任的职务对财务报表审计业务也没有影响，而且时间已经相隔3年，所以不构成对独立性的影响。
（6）第（6）项对独立性产生不利影响。项目组成员F在对审计客户甲公司施加控制的乙上市公司中拥有直接经济利益，并且甲公司对乙公司重要（由于甲是乙的子公司），则将产生重大的自身利益的不利影响。
（1）The independence is threatened. The ABC firm get extra payment for overdue fees from Company Jia .It should be regarded as getting a loan from the client, which will threat the independence.
（2）The independence is not threatened. To give suggestions on choosing accounting principles and adjusting accounting balance is the work of an audit.
（3）The independence is not threatened. The team member C is a school mate of the financial manager of the client. It’s not a close relationship so it’s not a threat to the independence.
（4）The independence is not threatened. The team member D’s friend is not an immediate family of D. D’s friend hold the securities of Company Jia but it cannot be regarded that D has a financial interest from the client.
（5）The independence is not threatened. The previous administration manager E has become the chief officer of the client. Because E has never been in the audit engagement of Company Jia ,his present position has no influence on financing and it has been 3 years up to now, there is no threat to the independence.
（6）The independence is threatened. The team member F has a direct financial interest from the listed company Yi which is controlled by the client Jia. And Company Jia is important to Company Yi. So there is a threat to their own interest.