professionalethics(英文版)(編輯修改稿)
2025-03-14 22:53 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 irm personnel SEC Peer review Quality control 3 21 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley CPAs Encouraged to Conduct Themselves at a High Level Conduct of CPA firm personnel Legal liability Division of CPA firms Code of Professional Conduct 3 22 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 4 Describe the purpose and content of the AICPA Code of Professional Conduct. 3 23 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Code of Professional Conduct Principles Ideal standards of ethical conduct in philosophical terms They are not enforceable. Rules of conduct Minimum standards of ethical conduct stated as specific rules They are enforceable. 3 24 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Code of Professional Conduct Interpretation of the rules of conduct Interpretation of the rules of conduct by the AICPA Division of Professional Ethics They are not enforceable, but a practitioner must justify departure. 3 25 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Code of Professional Conduct Ethical rulings Published explanations and answers to questions about the rules of conduct submitted to the AICPA by practitioners and others interested in ethical requirements They are not enforceable, but a practitioner must justify departure. 3 26 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Ethical Principles 1. Responsibilities Professionals should exercise sensitive and moral judgments in all their activities. Members should accept the obligation to act in a way that will serve and honor the public. 2. Public Interest 3 27 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Ethical Principles 3. Integrity Members should perform all responsibilities with integrity to maintain public confidence. Members should be objective, independent, and free of conflicts of interest. 4. Objectivity and Independence 3 28 169。2023 Prentice Hall Bu
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