ACC 821 Lecture 2: Acc 821 - week 2.docx

• School: Ryerson University
• Department: Accounting
• Course: ACC 821
• Professor: Ken Caplan

Document Summary

The aasb"s pronouncements govern audit, review, other assurance and related services engagements conducted in accordance with. Are independent professional services that improve the quality of info or its context for decision makers: result in a written communication expressing a conclusion on certain. Relationship when one party is answerable to another party about a subject matter. Assurance engagements only where there is an acc relationship: attestation engagements written assertion by the accountably party, direct reporting engagements no written assertion. Each had own rules of professional conduct. Ethics is a provincial matter is generally uniform in canada. How does a pa deal with the public. Typical framework of rules of professional conduct: intro and purpose, fundamental pricniples and standards, general rules. Use due care and maintain professional competence. Maintain independence in thw appareance as well as fact of independence in profession judgement. Preserve client confidentiality all info you see is confidential. Show professional courtesy to other memebers at all times.