Case Analysis 1:X Company is a listed company, mainly engaged in the production and sales of small electronic consumer goods, and its business activities and financial treatment have been approved.

(1) Certified public accountants do not have the corresponding computer knowledge and experience in computerized accounting audit, and should not accept entrustment, which violates the principle of professional ability. (2) "After learning this situation, A accounting firm voluntarily provided the information found in the audit of X company to B accounting firm" violated the professional ethics, and the information of the audited entity should not be provided to the subsequent certified public accountants without the consent of the audited entity, which violated the principle of confidentiality. (3) "Company X promises that if the report is satisfactory, it will pay additional audit fees", which is a contingent fee and violates the professional ethics. (4) The wife of B certified public accountant is the principal's chief financial officer, and it is a situation that has adverse effects due to close relationship, so the certified public accountant should be transferred from the project team. (5) "B certified public accountant issued a standard unqualified opinion" is wrong. B certified public accountants know that there are various illegal situations in company X, but they still issue standard unqualified opinions, which shows that they have not maintained their due attention and independence.