AAT Level 3: Ethical Principles & Threats 0.0 / 5 ? AccountingEthical Principles & Threats in AccountingOtherOther Created by: vocabularyenthusiastCreated on: 04-05-18 08:25 753429168 Across 1. Not disclosing information obtained through professional relationships with third parties without authority, unless you have a legal duty to do so (15) 7. A threat when an accountant could benefit, financially or otherwise, from a certain action. (4, 8) 8. When an accountant promotes a client's interests or position to the point that their own objectivity is threatened (8) Down 2. When an accountant's objectivity is threatened by having to review their own previous work or judgements (4, 6) 3. A real or perceived threat (i.e. threatening consequences for certain actions) (12) 4. Not allowing bias, interests of others or conflict of interest to influence professional judgement (11) 5. When an accountant may become too sympathetic to the interests of others due to close relationships (11) 6. Being straightforward and honest in all professional relationships (9) 9. Acting diligently and in accordance with applicable technical and professional standards (3, 4)
Comments
No comments have yet been made