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  • Audit Chapter 5 Kelompok

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    Jennyfer Connery
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    This document discusses the independence rule of conduct for members in public practice. Rule 101 states that members must be independent when performing professional services as required by standards set by the council. The final phrase in Rule 101, "as required by standards promulgated by bodies designated by council", provides a convenient way for the AICPA to include or exclude independence requirements for various types of services.

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    This document discusses the independence rule of conduct for members in public practice. Rule 101 states that members must be independent when performing professional services as required by standards set by the council. The final phrase in Rule 101, "as required by standards promulgated by bodies designated by council", provides a convenient way for the AICPA to include or exclude independence requirements for various types of services.

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    © All Rights Reserved
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    4 views1 page

    Audit Chapter 5 Kelompok

    Uploaded by

    Jennyfer Connery
    This document discusses the independence rule of conduct for members in public practice. Rule 101 states that members must be independent when performing professional services as required by standards set by the council. The final phrase in Rule 101, "as required by standards promulgated by bodies designated by council", provides a convenient way for the AICPA to include or exclude independence requirements for various types of services.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    Independence Rule of Conduct and Interpretations

    Rule 101 Independence a member in public practice shall be independent in the


    performance of professional services as required by standards promulgated by
    bodies designated by council.
    Frase terakhir dalam aturan 101, " as required by standards promulgated by bodies
    designated by council, adalah cara yang nyaman untuk AICPA untuk menyertakan
    atau mengecualikan persyaratan independensi untuk berbagai jenis layanan.

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