The conceptual framework in the aicpa code establishes
a.threats and safeguards approach to assess whether ethics rules have been violated rules to assess independence violations apart from those affecting other services new rule on when to follow the dodd-frank whistle-blower's act legal liability of auditors

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22-05-2018
Business

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The conceptual framework in the aicpa code establishes
a.threats and safeguards approach to assess whether ethics rules have been violated rules to assess independence violations apart from those affecting other services new rule on when to follow the dodd-frank whistle-blower's act legal liability of auditors

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lilaipo lilaipo · Answer 1 · 2018-06-01T12:16:25+02:00

The conceptual framework in the AICPA code establishes Threats and safeguards approach to assess whether ethics rules have been violated. The conceptual framework approach included in these two frameworks (one for members in public practice and one for members in business) is a way of identifying, evaluating and addressing threats to conformity with the rules, resulting from a specific circumstance that is not otherwise addressed in the code.