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建立人际资源圈Accounting_Ethics
2013-11-13 来源: 类别: 更多范文
Accounting Ethics
Accounting Ethics
This paper will discuss the public perception of CPAs in today's society, pitfalls that they may encounter, methods to prevent some of these negative behaviors and consequences they may face should they fall short.
Most "Who Do You Trust'" surveys rank politicians, lawyers and used car salesmen at the bottom and certified public accountants at the top. That is because the CPA profession has a squeaky clean image--anal-retentive little wimps who wear thick glasses and cannot get a date. CPAs are known and respected for their honesty. The profession that goes out of its way to project that image, and there is a certain amount of truth to it.
Not all accountants are anal-retentive little wimps who cannot get a date. Many of them are quite articulate. Some are quite lovely. In some schools, more than half of the accounting majors are women. Also, not all CPAs are squeaky clean and respected for their honesty. Some are quite dishonest and are putting a black mark on the image of the entire profession.
There is one area where the CPA profession has fallen short of protecting the public interest. The general duty that accountants owe to their clients and the
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