Примери за използване на The professional accountant на Английски и техните преводи на Български
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damage the reputation of either the professional accountant in business or an immediate
service performed by the professional accountant, or by another individual within the professional accountant's firm or employing organisation, on which the accountant will rely when forming a judgment as part of providing a current service.
whose work in that field is used to assist the professional accountant in obtaining sufficient appropriate evidence.
We subject our activity to the Code of Ethics for the professional accountants.
The professional accountant(PA) should not undertake a professional activity if a circumstance
Instead, users of the Report assess for themselves the procedures and findings reported by the Professional Accountant and draw their own conclusions from the auditor's work.
avoid any action that the professional accountant knows or should know may discredit the profession.
employer consents to the disclosure of information by the professional accountant;
The professional accountant generally can obtain guidance on ethical issues without breaching the fundamental principle of confidentiality if the matter is discussed with ICAEW's ethics helpline
A professional accountant has an obligation to evaluate any threats to compliance with the fundamental principles when the professional accountant knows, or could reasonably be expected to know,
Require the professional accountant to take into account whether a reasonable and informed third party, weighing all the specific facts
In such situations, the professional accountant shall decline
In such situations, the professional accountant shall decline or discontinue the specific professional service involved
Safeguards are necessary when the professional accountant determines that the threats are not at a level at which a reasonable
In making that determination, the professional accountant shall exercise professional judgment and take into account whether a reasonable
A professional accountant discovering a significant error when evaluating the results of a previous professional service performed by a member of the accountant's firm.
A professional accountant shall not knowingly be associated with reports, returns, communications or other information where the professional accountant believes that the information.