Auditoria
1.-the section description for each associated group of rules
2.- the number and name of each rule under that section
3.- the generalpurpose of each rule
Section 100- rule 101 independence
No rule of professional conduct is more important than the one on independence which reads as follows
A member in public practice shall beindependent in the performance of professional services as required by standards promulgated by bodies designated by council
Financial relationships- direct financial interest
Neither members of the AICPAnor their firms can own an investment in their client`s securities during the time of professional engagement or at the time an opinion on the financial statements is issued
Commentary onindependence a special advisory panel of the public oversight board of the American institute of CPAs recently issued a report on a number of issues important to the accounting profession, including the questionof auditor independence
Section 100- rule 102 integrity and objectivity
This rule is very general and its text speaks for itself
In the performance of any professional service a member shallmaintain objectivity and integrity shall be free of conflicts of interest and shall not knowingly misrepresent facts or subordinate his or her judgment to others
Sections 200-rule 201 general standards asparts of de code of professional conduct
A member shall comply with the following standards and with any interpretations thereof
Professional competence undertake only those professional servicesthat the member or the member´s firm can reasonably expect to be completed with professional competence
Due professional care. Exercise due professional care in the performance of professional...
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