1/16/2024 0 Comments Brainscape pro code![]() responsibilities- in carrying responsibilites as professionals, should exercise sensitive professional and moral judgements in all their activities.undue influence- CPA will subordinate his judgement to individual associated iwth a client or any relevant 3rd party due to reputation or expertise, personality, or attempt to coerce or exercise influence over CPA.and they will rely on that service in forming judgement as part of another service self review- CPA will not appropriately evaluate the results of previous judgement or service performed or supervised by CPA or individual in the CPAs firm.self interest- CPA could benefit, finanacially or otherwise from interest in or realtionship with client or people associated with client.management participation- threat that CPA will take on role of client management or assume management responsiblities like when do engagement to provide nonattest services.familiarity- due to long or close relationship with client, CPA will be too sympathetic to their interest or too accepting of clients work or product.advocacy- CPA will promote a clients interest or position to point that objectivity or independence is compromised. ![]() adverse interest- wont be objective because CPAs interest is opposed to clients interest. ![]()
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