必应词典为您提供professional-competence-and-due-care的释义,网络释义: 专业胜任能力和应有的关注;专业胜任能力和合理审慎;专业胜任能力和应有关注;
Question:Which of the following is least likely to result in an accountant breaching the requirement to act with professional competence and due care? A. Lack of a superior to consult about problems with an assignment B. Lack of information about an assignment Sdanvi老师是ACCA官方资深教学顾问,高...
Threats to independence: 包括5种,即self-interest threat, familiarity threat, self-review threat, advocacy threat, intimidation threat. ACCA’s professional code of conduct:包括:integrity, objectivity, professional competence and due care, professional behavior, confidentiality 比较新的知识点包括: Kohlberg...
Objectivity: Avoid the impact of biases, conflict of interest, undue influence, or reliance on others or technology on your professional or business judgement and decision-making. Professional competence and due care: Maintain professional knowledge and skill to serve your clients or employing organisati...
Risk of ethical compromise can come from a range of areas like lack of understanding (professional competence and due care) or confidentiality breaches in a world where keeping track of who is accessing which data is important. In addition to ethics, there are business model risks, where ...
A member should observe the profession's technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member's ability.Colson, Ro...
judgments.Professional Competence and Due Care--to maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent professional services based on current developments in practice, legislation, and techniques and to act diligently and in accordance ...
requirements on specific areas Fundamental Principles I) Integrity II) Objectivity III) Professional Competence and Due Care IV) Confidentiality V) Professional Behaviour Fundamental Principles I) Integrity A professional accountant should be straightforward and honest in all professional and business ...
Professional competence and due care 2.7 A member has a professional duty to carry out his work within the scope of his engagement and with the requisite skill and care. A member should take care not to stray beyond the agreed terms of the engagement; if he does exceed the scope he ...
Accountants should act with professional competence and due care to ensure that the services they provide are in accordance with accepted best practice and the manner in which they deal with clients and other professional service providers is beyond reproach. International Accountants and trainees should...