BNU审计Chapter04.pptVIP

Professional Ethics Chapter 4 Independence Rules of Conduct Financial Interests Related FinancialInterests Issues Litigation Between CPA Firmand Client Bookkeeping and Other Services End of Chapter 4 4 - * ?2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder 4 - * ?2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder The value of auditing depends heavily on the public’s perception of the independence of auditors. Independence in fact Independence in appearance Rule 101 – Independence A member in public practice shall be independent in the performa