Hoc thuoc_Ethics Flashcards
1
Q
Ethics_Accountant (Nếu phạm lỗi sai về nghiệp vụ)
A
Accountants have a duty to ensure that the financial statements are fair, transparent and comply with accounting standards.
-The accountant appears to have made a couple of mistakes which would be unexpected from a professionally qualified accountant -> cụ thể là….nêu vào case
-Accountants must carry out their work with due care and attention for the financial statements to have credibility.
+They must therefore ensure that their knowledge is kept up to date
+And they do carry out their work in accordance with the relevant ethical and professional standards.
Failure to do so would be breach of professional competence.
