It is the professional characteristics of the serviceprovided by the certified public accountants that makesshouldering of social responsibility a basic requirementfor the public accounting profession. The certifiedpu...It is the professional characteristics of the serviceprovided by the certified public accountants that makesshouldering of social responsibility a basic requirementfor the public accounting profession. The certifiedpublic accountant should take the safeguarding of publicinterests as the fundamental purpose. The article pointsout that the Institute should appropriately understandand manage the relationship between the professioninterest and the public interest, actively take measuresto strengthen the profession’s awareness of its socialresponsibility and to promote the public’s confidence inthe profession. Some unfavorable factors affecting thecertified public accountant’s fulfillment of the socialresponsibility are noted as well in the commentary. Theauthor believes all parties including the accountingprofession, the government agencies and the publicshould play important roles in promoting the certifiedpublic accountant’s social responsibility and putsforward four suggestions.展开更多
文摘It is the professional characteristics of the serviceprovided by the certified public accountants that makesshouldering of social responsibility a basic requirementfor the public accounting profession. The certifiedpublic accountant should take the safeguarding of publicinterests as the fundamental purpose. The article pointsout that the Institute should appropriately understandand manage the relationship between the professioninterest and the public interest, actively take measuresto strengthen the profession’s awareness of its socialresponsibility and to promote the public’s confidence inthe profession. Some unfavorable factors affecting thecertified public accountant’s fulfillment of the socialresponsibility are noted as well in the commentary. Theauthor believes all parties including the accountingprofession, the government agencies and the publicshould play important roles in promoting the certifiedpublic accountant’s social responsibility and putsforward four suggestions.
