Accounting Ethics

Accounting Ethics

By: Jack Maurice (author)Paperback

More than 4 weeks availability

Description

This new book deals with the nature of ethical guidance for accountants and traces the processes of its evolution in so far as that assists the understanding of today's Guide to Professional Ethics. It discusses professional confidentiality, practice promotion, and change in a professional appointment, and the place of the UK guidance in the international context. The aim of the book is to introduce accountancy ethics to a wider public, including students of accountancy and academics in the field.

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Contents

1. The ethics of a profession? 2. The nature and development of professional ethics 3. Self-regulation in the accountancy profession? 4. The special significance of independence and objectivity, auditing and management of conflict? 5. Situations of possible threat to independence and objectivity? 6. The framework approach xxx; risks and safeguards? 7. Differences in guidance arising from the new framework-based statement? 8. The ethics of insolvency practice? 9. Corporate finance advice 10. Conflicts of interest? 11. Confidentiality? 12. Changes in a professional appointment? 13. Consultancy? 14. Agencies? 15. Associations with non-members 16. Fees? 17. Obtaining professional work? 18. The names and letterheads of practising firms? 19. Second and other opinions? 20. Ethics for members in business? 21. Discipline and enforcement? 22. Helplines? 23. The international dimension? 24. Appendix: Statement of Guidance on Ethics? 25. Index

Product Details

  • publication date: 28/03/1996
  • ISBN13: 9780273622246
  • Format: Paperback
  • Number Of Pages: 208
  • ID: 9780273622246
  • weight: 573
  • ISBN10: 0273622242

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  • Saver Delivery: Yes
  • 1st Class Delivery: Yes
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