Accountant's Professional Ethics and Responsibilities: Theory, Norms, and Cases

Author: Wang Liyan Cui Jin Xu Huiling
Publisher:
Publish Date: 2001-04-01
Features: The content of the entire book is divided into three parts: Part of the content is targeted at internal accounting personnel of enterprises and institutions, and the second part is targeted at accounting and auditing personnel of accounting firms. These two parts first trace the history of professional development, then explain professional standards, followed by a substantial number of cases, and discuss the cases in detail. The third part explores the role and tasks of the accounting education community and the accounting theory community in the construction of the accounting ethics system, various issues in realizing the construction of the accounting ethics system in China, involving the role of accounting professional organizations, organizational systems, as well as the moral cultivation of accounting personnel, the relationship between law and ethics.