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AUDITING CHAPTER 4

AUDITING CHAPTER 4. Professional Ethics By David N. Ricchiute. TOPICS. General, professional ethics & collapse of Enron, Andersen AICPA Code of Professional Conduct AICPA Rules of Conduct; SEC Independence Rules Ethics enforcement PCAOB rules & AICPA practice monitoring system.

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Weaknesses of CAP

Weaknesses of CAP . Part-time committee members Lack of independence Not explicitly recognized by SEC Lack of full-time professional staff. Weaknesses of CAP (cont.) . Pragmatic approach Lack of conceptual framework No comprehensive statement of accounting principles

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221 views • 8 slides

FASB Statements, Interpretations, and Staff Positions

House of GAAP. AICPA Accounting Interpretations. FASB Implementation Guides. Recognized Industry Practices. Category D (Least Authoritative). FASB Emerging Issues Task Force. AICPA AcSEC Practice Bulletins. Category C. FASB Technical Bulletins. AICPA Industry Audit and Accounting Guides.

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Fasb technical bulletins - PowerPoint PPT Presentation

AUDITING CHAPTER 4

Weaknesses of CAP

FASB Statements, Interpretations, and Staff Positions