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