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所在平台: Udemy |
课程主页: https://www.udemy.com/course/independence-rules-for-cpas-an-auditors-perspective/
课程评论：没有评论
这是一门关于注册会计师（CPA）在起草规则时独立性要求的课程。 课程概述： 独立性通常意味着注册会计师能够诚实正直地行事，并运用客观性和职业怀疑精神。美国注册会计师协会（AICPA）和其他制定规则的机构已经制定了规则，用以确立和解释会计行业的独立性要求。本课程将以通俗易懂的语言，而非专业术语，来讲解注册会计师可能需要遵守的主要规则制定机构的独立性要求，帮助您准确理解这些要求。
Independence generally implies a CPA's ability to act with integrity and exercise objectivity and professional skepticism. The American Institute of Certified Public Accountants (AICPA) and other rule-making bodies have developed rules that establish and interpret independence requirements for the accounting profession.This course discusses the independence requirements of the principal rule-making bodies that public accountants may have to comply with, using plain English instead of technical jargon to help you understand exactly what the requirements are.
