及应有的� 顾 sec 130 of APES 110 Maintain knowledge and skills 保 持 知 识 和 技 能 Keep up

及应有的? 顾 sec 130 of apes 110 maintain

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及应有的照 ( sec 130 of APES 110) Maintain knowledge and skills Keep up-to-date with changes in regulations and standards 解法 规和标准的最 变化 Continue education and work experience 续教育 作经 Act diligently 积极 complete each task thoroughly 彻底 完成 一项任务 document all work 记录 所有的 Meet deadlines 足最后期 4) Confidentiality保密(sec 140 of APES 110)Refers to Refrain from disclosing information to people outside the workplace; that isaccessed as a result of employmentNot allowed to use confidential information to their advantage; oradvantage of another personException if legal requirement to disclose作场所以的人透露信息;这是业的结果不得利用保密信息为自己;别人的优势法律披露 Q1: Professional competence refers to the to the members of a professional body; a. Maintain the knowledge to adequately operate in their clients industry.b. Maintain a level of understanding of their clients business operations.c.Maintain a level of commitment to their industry associations.d. Maintain their level of knowledge and skill required by the professional body.业能一个的成员的业能; a. 足够的 以在客户的行业中运作。 b. 对客户的业务运作保 一定 度的了 c. 对行业 会保 一定 度的 承诺
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d. 持专 业机构所要 Professional behaviour 业行为 (sec 150 of APES 110) Professional behaviour Comply with rules and regulations and do not harm reputation of the profession Be honest to clients Do not claim to provide services they cannot provide; or qualifications they do not possess; or experience they do not have Do not undermine reputation of others or the quality of their work 遵守 规章制度,不 行业 声誉 对客户 不要 提供他们不能提供的服务 ; 具备 ; 他们没有经 他人的 声誉 Auditor independence 审计师 独立 (section 290 of APES 110) Independence: is the ability to act with integrity, objectivity and with professional scepticism Lack of auditor independence impacts on credibility and reliability of the financial report The auditor must be independent and be seen to be independent 独立 : 怀疑 的能 审计师 独立 性的 缺乏 影响 财务报告的可信度和可 审计师 必须 独立 的,并 被视 为是 独立 Auditor independence: Independence of mind ability to act independently ability to make a decision free from bias, personal belief and client pressures.
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