CPA Code of Conduct: Scope and Nature of ServicesCertified Public AccountantsProfessional StandardsState LawsProfessional ResponsibilitiesWhereas the first five principles of CPAs' Code of Professional Conduc...
the principles that “are based on the values of the profession and the traits of character that enable CPA’s to meet their obligations to the public” (Mintz & Morris‚ 2011). TheAICPACodeof ProfessionalConducthas six essential principles to guide them in the performance of their profession...
At Grant Thornton, we are committed to doing business and serving our clients following the highest standards of ethical conduct and behavior. Our Code of Conduct applies to all firm personnel and governs all aspects of our business practices, behavior and relationships inside and outside the firm...
According to the AICPA Code of Professional Conduct, which of the following financial interests in the client during the period of the engagement impairs a CPA’s independence?A. Only direct and material indirect financial interests. B. All direct and indirect financial interests. C. Only material...
According to the AICPA Code of Professional Conduct, in which of the following circumstances may a CPA serve on a company’s board of directors?A. The CPA is asked by the company to test the internal controls of the company and offers compensation to the CPA for said services. B. The CP...
结果1 题目 Auditing standards in CPA practice standards system are the code of conduct that must be followed by certified public accountants in the process of carrying out audit services. It is the authoritative law and regulations. 相关知识点: 试题来源: 解析 错误 ...
Supplier and Vendor Code of Conduct Synaptics is committed to maintaining the highest standards of ethical, social, and environmental responsibility.
According to the Code of Professional Conduct of the AICPA, for which type of service may a CPA receive a contingent fee? a. Performing an audit of a financial statement. b. Performing an examination of prospective financial information. c. Performing a review of a financial statement. d. Se...
Version 6.0 (2018) RESPONSIBLE BUSINESS ALLIANCE CODE OF CONDUCT The Responsible Business Alliance (RBA), formerly the Electronic Industry Citizenship Coalition (EICC), Code of Conduct establishes standards to ensure that working conditions in the electronics industry or industries in which electronics is...
AICPA Code of Professional Conduct – Independence Rule AICPA职业行为准则要求注册会计师在执行鉴证业务(attestation service)的时候需保持独立性。注意,在进行compilations(汇编)和non-attestation(非鉴证)业务时,是不要求独立性的。 如果存在以下任何一种关系,那么,独立性就可能被削弱:Financial interest(经济利益),...