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ArtikelAn Ethics Quiz  
Oleh: Raspante, John F.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 194 no. 2 (Aug. 2002), page 41-46.
Topik: ETHICS; ethics quiz
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.15
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelThe professional image of CPA s currently is under siege. Long esteemed as trusted advisers possessing high standards for independence and ethics, practitioners - large and small, good and (in rare cases) bad - will be negatively affected by the Enron scandal for some time to come. In this climate of increased scrutiny, all CPA s need to be mindful of the everyday ethical issues that are part of performing client services. A CPA particularly needs to exercise informed judgment when making a decision about whether he or she is fully qualified - that is, capable of exercising professional due care - for an engagement.
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