专业会计师实务指引



&



i

&iiiiiivvviviviviiviiviiviiiviiiixixix1


&'*
&'*
&'*
(Barradell,1969)
3456789


&'*
&'*
&'*
&'*

&'(CottellJrandPerlin,1990)
2
1314151617183

&''*
&'*
&'*
&'*
&'*
&'*




&'
(Siers,1991)

212223242526272829303132333435363739



&'
&'


&'
&'*

&'
&'*
(Chambers,1991)
4
4142434445464748495051525


&'*
&'*
&'*(Grice,1993)

55565758

5Barradell,M.,EthicsandtheAccountants,London,Gee&Co.,(Publishers)Limited,1969.Brooks,L.J.,ProfessionalEthicsforAccountants,Minneapolis:WestPublishingCompany,1995.CertifiedGeneralAccountants'AssociationofCanada,EthicsReadingHandbook,1995.Chambers,R.,TheEthicalCringe,AustralianAccountant,July1991.Cottell,P.G.Jr.andPerlin,T.M.AccountingEthics:APracticalGuideforProfessionals,NewYork,QuorumBooks,1990.Gavin,T.A.andKlinefelter,D.,EthicalConsiderationsFortheProfessionalAccountant,DepartmentofAccountancy,HongKongPolytechnicUniversity,1991.Grice,R.,President'sMessage,Charter,July1993.HongKongSocietyofAccountants,Members'Handbook.6060Hosmer,L.T.,TheEthicsofManagement,(SecondEdition)RichardD.Irwin,Inc.,1991.Huntington,I.andDavies,D.,FraudWatch:AGuidetoBusiness,TheInstituteofCharteredAccountantsinEnglandandWales,1994.InstituteofCharteredAccountantsinAustralia,EthicsModule,1995.Loeb,S.E.,EthicsCommitteesandConsultantsinPublicAccountingFirms,AccountingHorizons,Volume3(4),December1989.Martin,R.,ThePhilosopher'sDictionary,Peterborough,Ontario,BroadviewPress,1991.Sack,R.J.,CommercialismintheProfession:AThreattoBeManaged,JournalofAccountancy,October1985.Siers,H.L.,Ethics-APersonalMatter,ManagementAccounting(NAA),March1991.616162636465666768697071

&