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),Emp...
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...
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...
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, which of the following actions by a CPA most likely involves an act discreditable to the profession? a. Retaining client records after the client demands their return. b. Refusing to provide the client with copies of the CPA's workpapers....
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 ...
AICPA Code Of Professional Conduct Analysis The purpose of theAICPAcodeof ProfessionalConductis for the accounting profession to uphold values and standards of behavior in the community (Mintz & Morris‚ 2011). Thecodeholds CPA’s responsible to the public‚ by the way‚ they serve the publi...
Pearson, M.: 1988, ‘A New Code of Professional Conduct for CPAs’, The Ohio CPA Journal 47 , 7–9.Pearson, M.: 1988, `A New Code of Professional Con- duct for CPAs', Ohio CPA Journal. Winter, 7-9.Pearson, M. (1988), "A New Code of Professional Conduct for CPAs", Ohio ...
CPA Subtest I - Auditing & Attestation (AUD): Study Guide & Practice 17chapters |114lessons Ch 1.Audit & Non-Audit Engagements Ch 2.Ethics, Independence & Professional Conduct in... AICPA Code of Professional Conduct | Sections & Principles ...
1 个答案 王暄_品职助教 · 2024年06月28日 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 ...