英语翻译Ethical Principles1.Integrity-Requires honesty,frankness,and placing service and public trust before personal gain2.Objectivity-Requires impartiality and intellectual honesty3.Independence-Requires that an accountant avoid all relationshi
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英语翻译
Ethical Principles
1.Integrity
-Requires honesty,frankness,and placing service and public trust before personal gain
2.Objectivity
-Requires impartiality and intellectual honesty
3.Independence
-Requires that an accountant avoid all relationships that impair,or appear to impair,his or her objectivity
Ethical Principles (cont’d)
1.Due care
-Accountants required to carry out professional responsibilities competently and diligently
职业准则:
1.诚实性
-要求正直,诚实,以及将服务和公众信任置于个人得失之前.
2.客观性
-要求公正,诚实
3.独立性
-要求此会计避免所有损害或者有可能损害其客观性的各种关系.
职业准则:
1.应注意事项
-会计应该能胜任并勤奋地执行其专业职责.
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