资源描述：
《大学会计英语翻译》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。
1、P14Integrity正直：Accountantshavearesponsibilitytoreportfavourableaswellasunfavourableinformationandtorefrainfromtakingactionswhichundermineanorganization＇slegitimateandethicalobjectives.Integrityimpliesthataccountantsshouldnottakeunfairadvantageofinformationandshouldactin
2、theinterestsnotonlyoftheirclientsbutofotherindirectusers.accountantshouldalsodisassociatethemselvesfromanyattemptstodisclosemisleadinginformation.会计人员有责任报告优惠以及不利的信息,避免采取行动,破坏组织的合法和道德目标。正直意味着会计人员不应该采取不公平的优势的信息和应该采取的利益不仅他们的客户但是其他间接用户。会计也应该从任何试图撇清关系披露误导信息。Confidentiality保密
3、：Accountanthaveadutytorefrainfromdisclosingconfidentialinformationunlesslegallyobligatedtodoso.theworkoftheaccountantregularlyinvolvesdealingwithconfidentialfilesaboutthepersonalandbusinessaffairsoftheirclients.decisionmadeoninformationprovidedbyaccountantcanmateriallya
4、ffectthelivesofclientsandothers,oftenreferredtoasthirdparties,whichincludeemployee,creditor,investor,supplies,customer,government,andthegeneralpublic.会计有义务避免披露机密信息,除非法律义务这么做。会计的工作经常需要处理机密文件的个人和商业事务的客户。决定会计提供的信息可以在实质上影响客户的生活和其他人,通常被称为第三方,其中包括员工、债权人、投资者、供应、客户、政府和公众。Compet
5、ence专业性：Accountanthaveadutyoftoperformtheirprofessionaldutiesaccordingtohighstandardandtoensurethattheystaycurrentwithchangesintheprofession.usersofaccountinginformationmaynothaveaccountingexpertise.Thus,memberoftheaccountingprofessionenjoyapositionofpower.tobeworthyofu
6、serconference,accountantmustnotabusethispowerandmustactaccordingtoahighethicalstandard.accountanthaveabuseethicalobligationtomaintainbothtechnicalcompetenceandmoralcompetence.会计有责任履行专业职责根据高的标准,以确保他们保持对最新行业的变化。会计信息的使用者可能没有会计专业知识。因此,会计职业的成员享受掌权的位置。是值得用户会议,会计师必须不滥用这种力量,必须按
7、照较高的道德标准。会计伦理责任去维护都有滥用技术能力和道德能力。Objectivity客观性：Accountantmustfullydiscloseallrelevantinformationthatassistuserstounderstandfinancialreport.business,government,andthepublicatlargedependontheaccountingprofessiontoprovidefairfinancialreportingandbusinessadvisoryservice.acc
8、ountant,therefore,andobligatedtoprovideinformationthatisobjectivesothatuserscanrelyonitsaccuracywhenmakinginve
