AICPA Code of Professional Conduct Composition‚ Applicability and Compliance The Code of Professional Conduct of the American Institute of Certified Public Accountants consists of two sections—(1) the Principles and (2) the Rules. The Principles provide the framework for the Rules‚ which govern the performance of professional services by members. The Council of the American Institute of CPAs is authorized to designate bodies to promulgate technical standards under the Rules‚ and the Bylaws
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Databases | Database Construction and Management 1. What is a database? A database is one or more large structured sets of persistent data‚ usually associated with software (database management system) to update and query the data. A simple database might be a single file containing many records‚ each of which contains the same set of fields where each field is a certain fixed width - From FOLDOC A database is a collection of data elements (facts) stored in a computer in a systematic way
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AICPA Code of Professional Conduct Name Course Date Instructor’s Name The American Institute of Certified Public Accountants (AICPA) code of professional conduct has more than 350‚000 certified public accountants belonging to the association. Since the majority of them belong to the association‚ the AICPA code of professional conduct is often used to discuss the ethical obligations in accounting. “There are six principles that make up the AICPA code‚ which include: responsibilities‚ the
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Chapter 2 Professional Ethics and Conduct Overview • • • • Roles and duties of professional accountants Ethical principles of auditors Technical and ethical competence of auditors Essential disciplinary measures for auditors 2 Concept of a profession • Five attributes of a profession – a systematic body of theory – authority of professional bodies – community sanction for control over membership and accreditation – ethical codes – a professional culture 3 The
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Why I want to become a professional engineer? Nowadays‚ there are so many professions in our modern world and thanks to the progress and development of technology and science that list is constantly updated. But why I decided to become exactly an engineer? Of course‚ each person chooses a career based on their own interests‚ desires and goals in their life. Now I will try to explain all the benefits of this profession and maybe you will change your attitude towards it. I’ll be objective and say
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Code of Professional Ethics and Conduct Integrity and Objectivity According to the American Institute of CPAs (AICPA) Code of Professional Conduct‚ Section 102 is Integrity and Objectivity. Rule 102 states that “in the performance of any professional service‚ a member should maintain objectivity and integrity‚ shall be free of conflicts of interest‚ and shall not knowingly misrepresent facts or subordinate his or her judgment to other” (http://www.aicpa.org). Mr. John Irwin made materially
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ETH/376 Accounting Ethics and Professional Regulations Week One Assignment – AICPA Code of Professional Conduct AICPA Code of Professional Conduct The AICPA Code of Professional Conduct represents the principles that “are based on the values of the profession and the traits of character that enable CPA’s to meet their obligations to the public” (Mintz & Morris‚ 2011). The AICPA Code of Professional Conduct has six essential principles to guide them in the performance of their profession
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Ethics and Professional Code of Conduct Hossein Ghazvini Strayer University CRJ 220 Prof. Enkishev July 18‚ 2012 Ethics and Professional Code of Conduct It has been said with great power comes great responsibility. When becoming a police officer many responsibilities are laid upon the person but on the other hand many authorities are granted to him or her as well. Imagine a police officer starts abusing his powers; for example‚ beating the suspect or shooting an unarmed suspect. In our
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CONSTRUCTION MANAGEMENT 4 MANAGE THE PLANNING OF WORK METHODS‚ RESOURCES & SYSTEMS TO MEET CONTRACT REQUIREMENTS MANAGE THE PLANNING OF WORK METHODS‚ RESOURCES & SYSTEMS TO MEET CONTRACT REQUIREMENTS Objective1 Manage the evaluation & selection of construction methods Objective 2 Manage the planning of work activities & resources to meet contract requirements Objective 3 Manage the selection & formation of contract team Objective 4 Manage the operations of organisation & communication system
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Civil engineering is a professional engineering discipline that deals with the design‚ construction‚ and maintenance of the physical and naturally built environment‚ including works like roads‚ bridges‚ canals‚ dams‚ and buildings.[1][2][3] Civil engineering is the oldest engineering discipline after military engineering‚[4] and it was defined to distinguish non-military engineering from military engineering.[5] It is traditionally broken into several sub-disciplines including environmental engineering
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