The Code of Professional Ethics states, in
part, that a CPA should maintain integrity
and objectivity. Objectivity refers to the
CPA's ability to
a. Insist on all matters regarding audit
procedures.
b. Determine the materiality of items.
c. Determine accounting practices that
were consistently applied.
d. Maintain an impartial attitude on all
matters which come under his
review
part, that a CPA should maintain integrity
and objectivity. Objectivity refers to the
CPA's ability to
a. Insist on all matters regarding audit
procedures.
b. Determine the materiality of items.
c. Determine accounting practices that
were consistently applied.
d. Maintain an impartial attitude on all
matters which come under his
review