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Subtopic
2. Safeguards in WORK ENVIRONMENT
1. Safeguards implemented by
PROFESSION
LEGISLATION
REGULATION
CA Promote a client's position/opinion to the a point that subsequent objectivity may be compromised
Due to LONG or CLOSE RELATIONSHIP with client
IF Chartered AccountantIS:
Too INTERESTS of client
Too SYMPATHETIC
Chartered Accountant Is DETERRED From acting OBJECTIVELY Because of THREATS Actual or Perceived (discourage through doubt or fear)
When a previous JUDGEMENT needs to be re-evaluated by a CA that was originally responsible for the judgement SELF judgement re-evaluate (Not done properly
Financial or other INTERESTS Of Chartered Accountant/immediate or close family His judgement or behavior Improperly influence
Professional duty or right to disclosure
Required by law during litigation
Required by law & authorized by client
MAINTANTED THROUGH:
AND PEOPLE WORKING FOR YOU.
CONTINUED DEVELOPMENT OF STAFF
UNDERSTANDING DEVELOPMENT
CONTINUING AWARENESS
ATTAINMENT