0% found this document useful (0 votes) 69 views 46 pages 23-Code-of-Ethics-for-Professional-Accountants © © All Rights Reserved Did you find this document useful?0% found this document useful (0 votes) 69 views46 pages 23 Code of Ethics For Professional AccountantsOriginal Title:23-Code-of-Ethics-for-Professional-Accountants You're Reading a Free Preview You're Reading a Free Preview You're Reading a Free Preview 0% found this document useful (0 votes) 857 views 3 pages AUDITING-THEORY-Quiz-No.-3.doc © © All Rights Reserved DOC, PDF, TXT or read online from Scribd Did you find this document useful?0% found this document useful (0 votes) 857 views3 pages AUDITING THEORY Quiz No. 3Original Title:AUDITING-THEORY-Quiz-No.-3.doc Jump to Page You are on page 1of 3 Reward Your CuriosityEverything you want to read. Anytime. Anywhere. Any device. No Commitment. Cancel anytime. Successfully reported this slideshow. Your SlideShare is downloading. ×
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At (07) code of ethics
What is professional competence and due care in auditing?R113. 2 In complying with the principle of professional competence and due care, a professional accountant shall take reasonable steps to ensure that those working in a professional capacity under the accountant's authority have appropriate training and supervision.
What are the 5 fundamental principles code of professional conduct?The fundamental principles within the Code – integrity, objectivity, professional competence and due care, confidentiality and professional behavior – establish the standard of behavior expected of a professional accountant (PA) and it reflects the profession's recognition of its public interest responsibility.
What is principle of professional competence?The fundamental principle of professional competence and due care (Section 113 of the Code) requires that members and students “attain and maintain professional knowledge and skill at the level required to ensure that a client or employing organisation receives competent professional service”.
Which four of the following are professional qualities expected of an accountant?Attributes of Professionalism. Competency. First of all, accountancy professionals are known for their specialised knowledge and skills backed up by their accountancy qualification. ... . Reliability and accountability. ... . Honesty and integrity. ... . Self-control. ... . Flexibility. ... . Respect for others. ... . Professional image.. |