3.会计准则(Accounting Standards):虽然AICPA本身不制定会计准则,但它支持并遵循由美国财务会计准则委员会(Financial Accounting Standards Board, FASB)制定的公认会计准则(Generally Accepted Accounting Principles, GAAP)。注册会计师在编制和审计财务报表时,需要遵循这些会计准则,以确保财务报表的准确性和公允性。 总之,...
AICPA Code of Professional Conduct | Sections & Principles AICPA Code of Professional Conduct: Threats to Compliance AICPA Code of Professional Conduct: Members in Public Practice AICPA Code of Professional Conduct: Members in Business Next Lesson ...
certified public accountants belonging to the association. Since the majority of them belong to the association‚ theAICPAcodeof professionalconductis often used to discuss the ethical obligations in accounting. “There are six principles that make up theAICPAcode‚ which include: responsibilities‚...
(978)750-8400.1234567890PE09Code_of_Conduct--FM.qxp8/19/20099:46AMPage1TABLEOFCONTENTS...HowtoUseThisVolume...1CODEOFPROFESSIONALCONDUCTET…CodeofProfessionalConduct—Introduction...1593ET50PrinciplesofProfessionalConduct...159551—Preamble52—ArticleI—Responsibilities53—ArticleII—ThePublicInterest54—Ar...
Ethical principles Rules of conduct Interpretations Ethical rulings 3/22/2015 3 Ethical Principles (ET 51-57, vol II) Ideal standards of ethical conduct stated in philosophical terms: Responsibilities The public interest Integrity Objectivity and independence Due care Scope and nature of services Though...
On June 1, 2014, the AICPA issued a codification of the principles, rules, interpretations, and rulings in the AICPA Code of Professional Conduct that specify which ethics provisions apply to members in public practice, members in business, and other members. A major improvement of the revised...
B、rules of conduct C、principles D、interpretations暂无答案更多“Which part of the AICPA's Code of Professional Conduct is enforceable?”相关的问题 第1题 Auditors have a professional duty of confidentiality under ACCA’s Code of Ethics and Conduct; voluntary disclosure of information may be neces...
The principles of ethical and professional conduct Audit & Assurance Maintaining trust in and across the profession. Tax Essential tax guidance based on the latest develo… Management Accounting & Finance Corporate finance strategy and governance. ...
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The principles of ethical and professional conduct Audit & Assurance Maintaining trust in and across the profession. Tax Essential tax guidance based on the latest develo… Management Accounting & Finance Corporate finance strategy and governance. ...