On the strengthening of Certified Public Accountants Professional Ethics Training.docVIP

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2017-05-17 发布于浙江
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On the strengthening of Certified Public Accountants Professional Ethics Training.doc

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On the strengthening of Certified Public Accountants Professional Ethics Training

On the strengthening of Certified Public Accountants Professional Ethics Training Paper Keywords: accountants, professional and moral Abstract: Certified Public Accountants is the period of social and economic development to a certain product, the market economy plays an important role. In this paper, what is the CPA professional ethics, why should strengthen CPA ethics. How to strengthen the CPA professional ethics aspects are discussed. emphasizing the importance of Certified Public Accountants and the need for professional ethics. Professional ethics, is that people engaged in their professional work in the code of conduct to be followed, but also social conduct required of practitioners. Strengthen each their professional and moral training, to improve people’s quality of professional ethics, and enhance people’s sense of professional ethics and then push the progress of society as a whole, the industry can and healthy development, the state will be strong and prosperous nation to prosperity. 1 What is the CPA’s Professional Ethics CPA professional ethics from the basic moral, ethical conduct and moral constraints, whose main contents are: 1.1 The basic moral This is a certified public accountant with the commission correctly handling units, accounting firms, the relationship between peers and the guidance of public standards, including: 1.1.1 support the socialist system, the four cardinal principles, 1.1.2 adhere to an independent, impartial, objective principles, to maintain a clean work style, 1.1.3 to avoid the possibility of its independence and impartiality of the implementation of the business units suspicion of commission, 1.1.4 in the implementation course of business shall keep confidential the information received. 1.2 ethical behavior It provides for the implementation of certified public accountants in business must comply with the ethical standards specifically refer to: 1.2.1 full tips on fraud, fraud and other v