The CPA profession : opportunities, responsibilities, and services
著者
書誌事項
The CPA profession : opportunities, responsibilities, and services
Prentice Hall, c1998
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
A core text for undergraduate/graduate-level courses in professional ethics; a supplement for intermediate/advanced-level accounting; or core text in professional practice seminars courses.
Innovative in perspective, this text explores the non-technical dimension of the profession of accountancy and the duties and responsibilities assumed by its practitioners - specifically by certified public accountants (CPAs). Part I provides an orientation to the profession; Part II explores the legal, regulatory, and social environments in which the CPA practices - and their problems and challenges; Part III focuses on the traditional and the evolving market-drive services provided by CPAs; and Part IV surveys future trends and challenges.
目次
I. ORIENTATION TO A DYNAMIC PROFESSION.
1. The CPA Profession.
2. A Career as a CPA.
3. A Historical Perspective.
II. LEGAL, REGULATORY, AND SOCIAL ENVIRONMENT.
4. Legal Aspects of Practice.
5. Regulatory and Professional Organizations.
6. Personal and Professional Responsibilities.
III. THE MARKETPLACE FOR CPA SERVICES.
7. The Economics and Business of CPA Practice.
8. The Scope of CPA Services.
IV. THE NEXT HORIZONS.
9. Becoming the Premier Global Information Profession.
Appendix A. AICPA Code of Professional Conduct.
Appendix B. State CPA Regulations.
Appendix C. State Boards of Accountancy.
Appendix D. State/Jurisdiction CPA Societies.
Appendix E. World Wide Web Sites.
Index.
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