Detail Independence and Public Perception : Why We Need to Care   Oleh:  Almer, Elizabeth Dreike ; Olazabal, Ann Morales Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 191 no. 4 (2001), page 69. Topik: public; independence; public perception; Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.12 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Rule 101 of the AICPA Code of Professional Conduct has long required CPAs who perform any attest services to be independent of their clients. Recently the SEC has also issued new rules applicable to SEC registrants. Underlying both the AICPA and SEC rules is the belief that the auditor is engaged to serve the public trust - the interests of investors and creditors. As a consequence, it is vital to the audit function that a CPA engaged in an attestation be independent of the client both in fact and in appearance. Independence in both fact and appearance is also crucial to maintaining professional autonomy and the high esteem in which the profession is held. As a result, no violation of existing independence rules is too trivial to be glossed over. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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