L21 Notes_Part_21 - Applies to juniors as well as partners...

Info iconThis preview shows pages 1–2. Sign up to view the full content.

View Full Document Right Arrow Icon
Integrity and Objectivity Rule 102 In the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others.
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
Section 200: Competence and Technical Standards Only undertake professional engagements in which you can reasonably expect to complete with professional competence.
Background image of page 2
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: Applies to juniors as well as partners. 1. auditing experience, education, industry expertise, GAAP, GAAS, planning and supervising, + exercise due care 2. Use of spets 3. authority -> Bylaws -> Code -> Rule 202 (GAAS) -> Rule 203 (GAAP) Must non-AICPA members comply? Technically no; however, courts have consistently held all CPA's to the standard Florida audit...
View Full Document

{[ snackBarMessage ]}

Page1 / 2

L21 Notes_Part_21 - Applies to juniors as well as partners...

This preview shows document pages 1 - 2. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online