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ArtikelComparing the Ethics Codes: AICPA and IFAC  
Oleh: [s.n]
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 210 no. 4 (Oct. 2010), page 24-32.
Topik: Professional Accountants; AICPA; IFAC's
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.29
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelSharp increases in the number of multinational audits being performed by U.S. accounting firms means that more CPAs are performing service under the International Federation of Accountants (IFAC) audit and attest standards. Although auditors must comply with the specific standard adopted in each jurisdiction, familiarity with IFAC's International Ethnics Standard Board for accountants (IESBA) Code of Ethnics for Professional Accountants (IESBA Code) in addition to the AICPA Code of Professional Conduct (AICPA Code) is a critical firts step. When specifications differ, members should comply with the more restrictive of the applicable standards.
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