个人介绍
P1.Professional accountant
提供学校: 江西财经大学
院系: 会计学院
课程编号: ZJ0011608
学分:
课时: 0
课程介绍
The course shows how accounting is underpinned by governance and ethics, and the need for accountants to repay the trust that society puts in them. Corporate governance, risk management, internal control, ethics and corporate social responsibility are main contents of the course.

A key element of governance is the concept of accountability, particularly of directors and auditors. And the agency relationship between stakeholders and business managers, including directors and accountants is critical, too. Governance is itself supported by sound internal control systems, internal audit and rigorous risk management. Judgement, underpinned by professional conpetence and ethics, is also a key theme. Professionalism and how the accountant should contribute to society should be considered carefully.

Every right implies a responsibility; for each opportunity there is an obligation and all rewards carry related risks
教学资源
课程章节 | 名称   | 上传时间 | 大小 | 备注
2.1 教学大纲
accaP1大纲.doc
.doc
2015-09-01 112.00KB
3.1 教学进度表
accaP1教学进度表(12A3).doc
.doc
2015-09-01 76.00KB
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