Exploring The IESBA Code Installment 2 – The Conceptual Framework – Step 1
1. When undertaking audits, reviews, and other assurance engagements, auditors and assurance practitioners are required to maintain independence. 2. They, too, must employ the conceptual framework in order to identify, evaluate, and address threats to independence. 3. Join our Telegram 👉 https://t.me/YourAuditor/2535 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 在进行审计、审查和其他鉴证业务时，审计师和鉴证从业人员必须保持独立性。 2. 他们也必须采用概念框架，以鉴定、评价和处理对独立性的威胁。 3. 加入我们的 Telegram 群 👉 https://t.me/YourAuditor/2535 🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳 EXPLORING […]
Exploring The IESBA Code 3 – The Conceptual Framework-Evaluating Threats
1. Professional accountants are guided by a set of core principles that assist them in fulfilling their responsibilities to operate in the public’s best interests. 2. It is necessary to assess any potential challenges to compliance with the fundamental principles. 3. Therefore, the next step is to evaluate whether the identified threats are at an […]
