RSM423H1 Lecture Notes - Lecture 4: Financial Statement, Critical Thinking, Analytical Review
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Syllogisms to help analyze reasoning (ip, ep: good reasons mean ep of conclusion (opinion) is high (reasonable) conclusion, high reasonable, high assurance. Importance of language in affecting ep of conclusion: only say what we are supported for. In order to have higher relevant to conclusion, need to have more major premises. Cpa ontario rules of professional conduct (rpc) [pp11-12 of ln class 3: principles, professional behaviour. Integrity + due care: confidentiality, professional competence, objectivity. (cid:272)o(cid:374)fli(cid:272)ts (cid:271)et(cid:449)ee(cid:374) diffe(cid:396)e(cid:374)t p(cid:396)i(cid:374)(cid:272)iples, su(cid:272)h as p(cid:396)ofessio(cid:374)al (cid:271)eha(cid:448)iou(cid:396) a(cid:374)d (cid:272)o(cid:374)fide(cid:374)tialit(cid:455), i. e. , acting in public interest: rules. If the(cid:396)e is (cid:272)o(cid:374)fli(cid:272)t (cid:271)et(cid:449)ee(cid:374) p(cid:396)i(cid:374)(cid:272)iples a(cid:374)d (cid:396)ules, the p(cid:396)i(cid:374)(cid:272)iples should (cid:449)i(cid:374) out. Objectives useful for decision making + stewardship (accountability of management: 2. (cid:1005)&(cid:1006) a(cid:396)e i(cid:374) sessio(cid:374) (cid:1005)(cid:1004)(cid:1004)(cid:1004: 3. (cid:1008) i(cid:374) sessio(cid:374) (cid:1005)(cid:1008)(cid:1004)(cid:1004: which one in cf is the most important, objective: purpose of f/s , if (cid:374)ot (cid:373)eeti(cid:374)g o(cid:271)je(cid:272)ti(cid:448)e the(cid:374) (cid:374)ot (cid:373)eet use(cid:396) (cid:374)eeds misleading users, unqualified opinion.
