国际会计师职业道德守则(the International Code of Ethics for Professional Accountants,简称“守则”)是由国际会计师职业道德准则委员会(International Ethics Standards Board for Accountants,简称“IESBA”)制定的,旨在规范会计师的职业行为和职业道德。近日,IESBA发布了新修订的守则,对会计师的职业行为和职业道德提出了...
According to the IESBA (IFAC) code of ethics, professional accountants are obliged to comply with relevant laws and regulations.Which fundamental principle provides this guidance? A.Integrity B.Objectivity C.Professional behaviour 相关知识点: 试题来源: 解析 C In accordance with the principle of pr...
SAUDI ARABIA: The board of directors of the Saudi Organization for Certified Public Accountants (SOCPA) has approved the document endorsing the International Ethics Standards Board for Accountants (IESBA)’s International Code of Ethics for Professional Accountants (including the Independence Standards) to...
IFAC's International Ethics Standards Board for Accountants (IESBA) maintains the international Code of Ethics for Professional Accountants to serve as a model for all codes of ethics developed and used by national accountancy organisations.
职业会计师道德守则》(Code of Ethics for Professional Accountants,以下简称《守则》)是由IFAC下属的国际会计师道德准则理事会(IESBA)发布的国际职业道德准则.IESBA... 被引量: 0发表: 2009年 会计师职业道德委员会的国际比较与启示 一,国际会计师职业道德准则理事会 国际会计师职业道德准则理事会(International Ethi...
The latest codification of the IESBA Code of Ethics for Professional Accountants (IESBA Code) was issued in 2009 and published as a handbook in 2010. The IESBA Code is divided into three sections of guidance: (1) general applicability, (2) for professional accountants in public practice, and ...
The International Ethics Standard Board of Accountants (IESBA) has issued consultation on how the standards relating to professional scepticism could be improved, and whether to make these standards mandatory to be complied with by the accountants and auditors. ...
Appendix Basel Committee comments on IESBA exposure drafts of section 290 of the code of ethics : independence – audit andCommittee, Basel
AICPAvs.IESBAIndependenceRuleComparison AICPA and IESBA Independence Rules:A Comparison for AICPA Members Performing Attest Services under IFAC Standards October 1, 2010
一,引言国际会计师联合会(IFAC)的《职业会计师道德守则》(Code of Ethics for Professional Accountants,以下简称《守则》)是由IFAC下属的国际会计师道德准则理事会(I... 被引量: 0发表: 2009年 职业道德,职业精神和公众利益 为了顺应经济社会发展对注册会计师诚信和职业道德水平提出的更高要求,进一步提升审计质量,...