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本国际指南为国际会计师联合会道德委员会所制订,经国际会计师联合会理事会于981年5月批准,并于同年9月公布。本国际指南经过批准的文本,是所发表的英文本。前言 1.国际会计师联合会理事会希望各成员团体注意道德委员会制订的关于业务能力的下列指南。基本原则 2.制订有关业务能力的道德规定时所应遵循的基本原则如下:“会计师有责任在其职业生涯中始终保持其应有的业务能力水平。他只应承担他或他的事务所认为按照现有业务能力所能完成的工作。”
This International Guide was prepared by the International Federation of Accountants Ethics Committee and approved by the Board of Directors of the International Federation of Accountants in May 981 and published in September of the same year. The approved text of this International Guide is the published English version. INTRODUCTION 1. The IFAC Board of Governors hopes that the member associations will take note of the following guidelines developed by the Ethics Committee regarding operational capabilities. The Fundamental Principles 2. The basic principles to be followed in developing ethical rules on operational competency are as follows: “Accountants have a responsibility to maintain their due level of professionalism throughout their careers and should only assume that what he or his firm believes According to the existing business capabilities can be done. ”