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Ep. 43: Part 6 Back to basics — Independence and what to do when the code is silent

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Manage episode 323088454 series 3206989
Content provided by AICPA & CIMA. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by AICPA & CIMA or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://player.fm/legal.

Independence of mind is a vital aspect of ethics. The Independence Rule and the related interpretations help practitioners with solid guidelines when working with audit and attest clients. But what about situations you may find yourself in where the code is silent?

That's where the Conceptual Framework Approach (ET sec. 1.210) comes in.

In this episode, Jennifer Kappler, CPA, talks about the conceptual framework with Nancy Miller, CPA.

Helpful related resources

  continue reading

67 episodes

Artwork
iconShare
 
Manage episode 323088454 series 3206989
Content provided by AICPA & CIMA. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by AICPA & CIMA or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://player.fm/legal.

Independence of mind is a vital aspect of ethics. The Independence Rule and the related interpretations help practitioners with solid guidelines when working with audit and attest clients. But what about situations you may find yourself in where the code is silent?

That's where the Conceptual Framework Approach (ET sec. 1.210) comes in.

In this episode, Jennifer Kappler, CPA, talks about the conceptual framework with Nancy Miller, CPA.

Helpful related resources

  continue reading

67 episodes

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