Lecture Auditing and assurance services in Australia (4th ed): Chapter 3 - Grant Gay, Roger Simnett
10
lượt xem 1
download
lượt xem 1
download
Download
Vui lòng tải xuống để xem tài liệu đầy đủ
Chapter 3 - Ethics, independence and corporate governance. This chapter outlines the nature and importance of ethics, and the responsibilities imposed on auditors by the profession through the code of professional ethics. One fundamental ethical requirement for an auditor is independence. This chapter explains the concept of independence and how it is supported by legislation and the ethical rules.
Chủ đề:
Bình luận(0) Đăng nhập để gửi bình luận!
CÓ THỂ BẠN MUỐN DOWNLOAD