第一部分:Professional Ethics(职业道德操守) 3.professional ethics* 职业道德 【讲解】 (1)ethics ['eθɪks] n. 道德,伦理 (2)code [kəʊd] n. 准则,法典 code of ethics (尤指职业的)道德规范、道德准则,职业道德操守 3-1 integrity* [ɪn'tegrɪtɪ] n. 诚信 【讲解】 该词的含义...
PARTⅠChina Code of Ethics for Certified Public Accountants 第一部分职业道德守则 1.appointment, removal and resignation of auditor注册会计师的任命、解聘和辞职 2.fundamental principles基本原则 3.professional ethics职业道德 integrity诚信 objectivity / subjectivity客观性/主观性 professional competence and due ...
2. To understand the need and importance of Professional Codes of Ethics and Behaviour. 3. To understand and Appreciate the role of the Auditor and his work in the context of good corporate GOVernance. Syllabus PRINCIPLES OF CORPORATE GOVERNANCE Separation of Ownership from Management. The process ...
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 我要回答 关注问题 相关问题 证书课 CFA Level I CFA...
在商法部分,很明显的一点是,professional ethics考的非常多,其中又以tax preparation考得比例较多;并且,题目的考点是稍微有点偏,考题语言很灵活的(也就是说即使考点你明确或者习题做过,但是实际考题的语言表述会变得很灵活,如果一旦你的记忆是模糊的,就会让人觉得非常吃不准)。相反商法的所有其他部分考得就非常少,...
Auditing 审计 PARTⅠChinaCodeofEthicsforCertifiedPublicAccountants 第一部分职业道德守则 1.appointment,removalandresignationofauditor注册会计师的任命、解聘和辞职 2.fundamentalprinciples基本原则 3.professionalethics职业道德 integrity诚信 objectivity/subjectivity客观性/主观性 professionalcompetenceandduecare专业胜任能力...
CFA协会官网原文：Member and Candidate Sanctions Professional Conduct protects investors and maintains market integrity by promoting compliance with the CFA Institute Code of Ethics and Standards of Professional Conduct, the ethical benchmark for investment professionals around the globe. This ...
Professional Ethics and the CPA in IndustryDo the profession's ethical standards place enough emphasis on the issues currently faced by...Grumet, LouisCpa Journal
You must complete and pass the ‘Professional Ethics: The AICPA’s Comprehensive Course (PE)’ prior to receiving your Utah CPA certificate. The course explains the AICPA Code of Professional Conduct and covers the basic tenets of ethical and professional conduct. ...
CPA Ethics Certified Public Accountants are subject to a code of ethics. The AICPA requires that all CPA designation holders adhere to the Code of Professional Conduct, which lays out the ethical standards CPAs must adhere to.8 TheEnron scandalis an example of CPAs not adhering to the code....