ACCA財(cái)會(huì)證書是幫助學(xué)員更好掌握財(cái)會(huì)知識(shí),通過ACCA考試學(xué)員能夠拿到ACCA證書,幫助自己在職場(chǎng)上有更好的發(fā)展。ACCA知識(shí)點(diǎn)學(xué)習(xí)并不少,怎么去理解ACCA考試Accountants' responsibility知識(shí)點(diǎn)?
ACCA考試Accountants' responsibility知識(shí)點(diǎn)是學(xué)員要掌握的內(nèi)容,在備考的時(shí)候,學(xué)員要去總結(jié)所包含的內(nèi)容,同時(shí)理解分析知識(shí)點(diǎn)的內(nèi)容才是關(guān)鍵。
it is important for accountants to identify issues of unethical practice and Mt appropriately in accordance with ACCA's Code of Ethics.
The accountant should discuss the matters with the director.
If the director refuses to comply with accounting standards, then it would be appropriate to discuss the matter with other directors and seek professional advice and legal ddvice.
Accountants should act ethically and ignore undue pressure to undertake creative accounting in preparing such adjustments.
The accountant should keep a record of conversations and actions and discuss the matters with others affected by the decision.
resignation should be considered If the matters cannot be satisfactority resolved.
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