Exploring Accounting Professional Ethics and Standards from the Perspective of Beginners
Heng-Tian Chen
https://doi.org/10.37155/2972-4813-0103-4Abstract
As important recorders and supervisors of economic activities, accountants must adhere to certain professional ethics and standards in their professional practice. This article, from the perspective of beginners, explores the basic concepts, importance, and implications of accounting professional ethics and standards, aiming to deepen the understanding of accounting professional responsibilities and behavioral guidelines.
Keywords
Accounting Professional Ethics;Accounting Standards; Beginners; Professional ResponsibilitiesFull Text
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[2]Shang L,Y. Research on Legal Norms and Professional Ethics of Accountants in the New Period[J]. China’s Township Enterprises Accounting, 2021(8): 195-196.
[3]Weng Y,Y, Shi Yuxi, Lu Xingchen. Research and Thinking on Strengthening the Ethical Standards ofAccountants from the Perspective ofAccounting Ethics[J]. Contemporary Accounting, 2019(9): 12-13.
[4]Ma Y,Y. On the Key Path of Practicing the Ethical Standards of Accountants[J]. China’s Chief Accountant, 2023(5): 49-54.
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