Ethics and the accountant: text and cases
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Englewood Cliffs, NJ
Prentice Hall
1991
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 273 S. |
| ISBN: | 0132902559 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | PREFACE Jd.
1
THE ACCOUNTING PROFESSION 1
Introduction 1
The Newest Profession 4
The Structure of a Profession 4
The Foundation, 4
The Framework, 5
The Finish, 6
The Securities and Exchange Commission 7
The Congress 10
Congressional Investigations, 11
Response ofthe Profession, 13
The Commission on Auditors Responsibilities 14
The Treadway Commission 14
vU CONTENTS
Education Standards 15 j
The Evolution Towards Greater Professionalism 19 |
Questions 24 j
2 I
INDEPENDENCE, INTEGRITY, AND OBJECnVTTY 26 |
Introduction 26 3
Standards of Independence, Integrity, and Objectivity 27 :
The Auditor 29
The Management Consultant and the Tax Practitioner 34
The Internal Professional 36
Reporting a Lack of Independence: General Standards 39
Interpretation of Reporting Standards 40
Questions and Cases 43
3
GENERAL AND TECHNICAL STANDARDS 48
Introduction 48
The Auditor 49
The Management Consultant and the Tax Practitioner 52
The Internal Professional 53 i
Detection of Fraud: The Standard 56
Illegal Acts by Clients: The Standard 67
Letter from Legal Counsel 74
Questions and Cases 79
4
SESPONSmUTIES TO CLIENTS, MANAGEMENT,
ANDOWNERS 84
Introduction 84
The Auditor 85
The Management Consultant 86
The Tax Practitioner 88
Contingent Fees, 88
The Internal Professional 89
Internal Control: Responsibilities of the Auditor 90
Control Environment, 91
Accounting System, 91
Control Procedures, 91
I
1 CONTENTS ix
I
Internal Control and the Financial Executive 93
Interim Financial Information 97
Unaudited Financial Statements of Public Entities 99
Unaudited Financial Statements of Nonpublic Entities 101
i Divisional Reports and the Internal Professional 103
| Questions and Cases 105
5
RESPONSIBILrnES TO COLLEAGUES 109
Introduction 109
The Auditor 110
The Management Consultant and the Tax Practitioner 111
The Internal Professional 112
Communication Between Predecessor and Successor Auditors 113
The Discipline of Individuais 115
The Discipline of Firms 118
The Discipline of a Profession 119
Quality Review Programs 126
Questions and Cases 128
6
OTHER RESPONSIBIUTIES AND PRACTICES 132
Introduction 132
The Auditor 133
CommissUms, 134
The Management Consultant and the Tax Practitioner 135
Form ofPractice, 136
The Internal Professional 137
Other Occupatians, 138
Scope ofPractice 139
Management Advisory Services:
Compatibility and Independence 142
Dual Practice of Law and Accounting 148
The Small Client and Repräsentation Letters 149
Questions and Cases 157
APPENDIXES
Appendix 1 AICPA Code of Professional Conduct and
Interpretations of Rules of Conduct 163
x CONTENTS
Appendix 2 Statements on Standards for Management Advisory
Services 206
Appendix 3 Statements on Responsibilities in Tax Practice 219
Appendix 4 Standards of Ethical Conduct
for Management Accountants 237
Appendix 5 Code ofEthics of Financial Executives Institute 240
Appendix 6 The Institute oflnternal Auditors Code ofEthics 241
Appendix 7 Statement of Responsibilities of Internal Auditing 243
Appendix 8 Standards for the Professional Practice
of Internal Auditing 245
Appendix 9 Association of Government Accountants
Code ofEthics 247
Appendix 10 Summary of Statement on Government
Auditing Standards 250
Appendix 11 American Bar Association Statement of Policy
Regarding Lawyers Responses to Auditors Requests
for Information 257
INDEX 265
|
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| spelling | Windal, Floyd W. Verfasser aut Ethics and the accountant text and cases Floyd W. Windal Englewood Cliffs, NJ Prentice Hall 1991 XIII, 273 S. txt rdacontent n rdamedia nc rdacarrier Accountants Professional ethics United States Case studies Accounting Standards United States Berufsethik (DE-588)4253135-4 gnd rswk-swf Wirtschaftsprüfer (DE-588)4066500-8 gnd rswk-swf USA (DE-588)4522595-3 Fallstudiensammlung gnd-content Wirtschaftsprüfer (DE-588)4066500-8 s Berufsethik (DE-588)4253135-4 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004222264&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Windal, Floyd W. Ethics and the accountant text and cases Accountants Professional ethics United States Case studies Accounting Standards United States Berufsethik (DE-588)4253135-4 gnd Wirtschaftsprüfer (DE-588)4066500-8 gnd |
| subject_GND | (DE-588)4253135-4 (DE-588)4066500-8 (DE-588)4522595-3 |
| title | Ethics and the accountant text and cases |
| title_auth | Ethics and the accountant text and cases |
| title_exact_search | Ethics and the accountant text and cases |
| title_full | Ethics and the accountant text and cases Floyd W. Windal |
| title_fullStr | Ethics and the accountant text and cases Floyd W. Windal |
| title_full_unstemmed | Ethics and the accountant text and cases Floyd W. Windal |
| title_short | Ethics and the accountant |
| title_sort | ethics and the accountant text and cases |
| title_sub | text and cases |
| topic | Accountants Professional ethics United States Case studies Accounting Standards United States Berufsethik (DE-588)4253135-4 gnd Wirtschaftsprüfer (DE-588)4066500-8 gnd |
| topic_facet | Accountants Professional ethics United States Case studies Accounting Standards United States Berufsethik Wirtschaftsprüfer USA Fallstudiensammlung |
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