What are the differences between the auditing professional ethics standards of China and the United States?
I. Introduction to the Professional Ethics Standards of the American Institute of Certified Public Accountants (AICPA)
The professional ethics standards in the United States are divided into four levels:
The first level is the concept of professional ethics, which includes six concepts: responsibility, public interest, integrity, objectivity and independence, due diligence, and the scope and nature of services.
The second level is the Code of Conduct, which sets the minimum standards for the behavior of certified public accountants and is mandatory.
The third level is the interpretation of the Code of Conduct, which is not mandatory, but if violated, one must explain the reasons for deviating from it.
The fourth level is the ethical rulings, which are issued by the Ethics Enforcement Committee of the AICPA’s Professional Ethics Division, addressing issues encountered by practitioners and others...
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