The theme of this thesis focuses on the joint and several liability incurred on accountants and lawyers in the case of securities misrepresentation, first introducing the relating laws and practice in USA, then analyzing the Article 161 of Securities Law of PRC.
International Federation of Accountants(IFAC) modified the international auditor's report standard according to the latest development of auditing theory and practice in Dec.2004.The paper briefly introduces the three changes of international auditor's report standard,analyzes the latest development of international auditor's report standard on auditing theory and practice,and puts forward the impact to China.
The sociological models of functionalism and conflict are introduced and utilized to analyze professionalism in the accounting profession as it is manifest in the American Institute of Certified Public Accountant's Code of Conduct.
Ethical content in work situations is examined in relation to professional ethics as enumerated by the American Institute of Certified Public Accountant's (AICPA) Statements on Responsibilities in Tax Practice (SRTP).
A systematic examination of all governmental resources concluding in a written report and prepared by a certified public accountant.
And the Crowrence University and is a leys will celebrate, as they Certified Public Accountant.
Business and Accountancy rank first in the nation for their performance on the Certified Public Accountant exam last year.