This new book deals with the nature of ethical guidance for accountants and traces the processes of its evolution in so far as that assists the understanding of today's Guide to Professional Ethics. It discusses professional confidentiality, practice promotion, and change in a professional appointment, and the place of the UK guidance in the international context. The aim of the book is to introduce accountancy ethics to a wider public, including students of accountancy and academics in the field.
Sprache
Verlagsort
Verlagsgruppe
Pearson Education Limited
Zielgruppe
Maße
Höhe: 235 mm
Breite: 156 mm
Dicke: 13 mm
Gewicht
ISBN-13
978-0-273-62224-6 (9780273622246)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
1. The ethics of a profession 2. The nature and development of professional ethics 3. Self-regulation in the accountancy profession 4. The special significance of independence and objectivity, auditing and management of conflict 5. Situations of possible threat to independence and objectivity 6. The framework approach xxx; risks and safeguards 7. Differences in guidance arising from the new framework-based statement 8. The ethics of insolvency practice 9. Corporate finance advice 10. Conflicts of interest 11. Confidentiality 12. Changes in a professional appointment 13. Consultancy 14. Agencies 15. Associations with non-members 16. Fees 17. Obtaining professional work 18. The names and letterheads of practising firms 19. Second and other opinions 20. Ethics for members in business 21. Discipline and enforcement 22. Helplines 23. The international dimension 24. Appendix: Statement of Guidance on Ethics 25. Index
