Traditional Culture Encyclopedia - Tourist attractions - Basic principles and conceptual framework of audit professional ethics
Basic principles and conceptual framework of audit professional ethics
(1)(2)(3) does not belong to the category of independence in the professional ethics of Chinese certified public accountants. (4) Failing to comply with the provisions of Article 10 of the Code, "(4) Accepting valuable gifts or entertainments beyond social etiquette from the client of judicial authentication or its directors, managers and other key management personnel or employees who can have a direct and significant impact on the judicial authentication business". (five) does not meet the provisions of Article 9 of the Code, "(six) may have an employment relationship with the certification client". (6) Meet the requirements of the challenge system.
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