Procedures for ethical issues that face accounting societies, under the manual of Joint Ethics Enforcement Program; Implications of an accountant failing to pay taxes; Case study; Recommendations.DePasquale, Rob...
内容提示: Code of Ethics for Professional Accountants of HKICPA Lecturer Aries Wong B.B.A., M.Sc., M.Phil., CFA, CPA Email: arieswong@chuhai.edu.hk Homepage: home.chuhai.hk/~arieswong 文档格式:PPT | 页数:14 | 浏览次数:126 | 上传日期:2019-02-15 23:33:14 | 文档星级: ...
of专业帮助Codeforcode会计师会计专业道德规 CodeofEthicsforProfessionalAccountantsofHKICPALecturerAriesWongB.B.A.,M.Sc.,M.Phil.,CFA,CPAEmail:arieswong@chuhai.edu.hkHomepage:home.chuhai.hk/~arieswongIntroduction Aprofessionalaccountant’sresponsibilityisnotexclusivelytosatisfytheneedsofanindividualclientoremplo...
Code of Ethics for Professional Accountants of HKICPA Lecturer Aries Wong B.B.A., M.Sc., M.Phil., CFA, CPA Email: arieswong@chuhai.edu.hk Homepage: home.chuhai.hk/~arieswong Introduction A professional accountant’s responsibility is not exclusively to satisfy the needs of an individual ...
Code of Ethics for Professional Accountants of HKICPA Lecturer Aries Wong B.B.A., M.Sc., M.Phil., CFA, CPA Email: arieswong@chuhai.edu.hk Homepage: home.chuhai.hk/~arieswong
Code of Ethics for Professional Accountantsof HKICPA:专业会计师的道德规范accountantsof.ppt,Code of Ethics for Professional Accountants of HKICPA Lecturer Aries Wong B.B.A., M.Sc., M.Phil., CFA, CPA Email: arieswong@chuhai.edu.hk Homepage: home.chuhai.hk
Code of Ethics:包含6条关于专业责任、客户利益、诚信、公正等方面的基本原则和价值观。 Standards of Professional Conduct:则是基于Code of Ethics的具体化,规定了专业人员在处理具体事务时应遵循的步骤、程序和方法。添加评论 0 0 1 回答 0 关注 112 浏览 ...
(AICPA) established a code of professional conduct, defining principles and responsibilities. While the AICPA is a membership organization for licensed accountants, other accountants may also adhere to this code. The AICPA also offers an ethics course so accountants can stay abreast of various ethical...
The bylaws of state and district CPA societies allow members to participate in a Joint Ethics Enforcement Program. Consequently, these societies have the right to investigate allegations of accounting malpractice or misconduct that come to their attention. Based on the outcome of an investigation, they...
Combining it with professional competency which is free from conditions, and from influences of other people. A threat to the fair objectivity of an auditor through influencing the auditors` decision can threaten the compliancy with the fundamental principles.(CPA Irelands Code of Ethics for ...