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Prinsip Perakaunan
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Prinsip Perakaunan
Ciri-ciri kepimpinan seorang akauntan
Prinsip Perakaunan
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Ciri-ciri kepimpinan seorang akauntan
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Ciri-ciri kepimpinan seorang akauntan (Integriti)
Bersikap jujur dalam membuat laporan kewangan atau komunikasi tentang perakaunan
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Ciri-ciri kepimpinan seorang akauntan (Kredibiliti)
Menyampaikan maklumat secara adil dan objektif kepada pihak yang berkepentingan
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Ciri-ciri kepimpinan seorang akauntan (Akauntabiliti)
Melaksanakan tanggungjawab fungsi tertentu dalam perakaunan
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Etika
Nilai moral dan akhlak yang dipegang oleh seseorang semasa menjalankan tugas
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Kod etika profesion perakaunan (Kompetensi)
Profesional, berkemahiran dan mampu memberi perkhidmatan terbaik kepada pelanggan itu perlu ada pada seorang akauntan
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Kod etika profesion perakaunan (Integriti)
Telus dan jujur supaya tidak berlaku kekeliruan dan pemalsuan kenyataan
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Kod etika profesion perakaunan (Kerahsiaan)
Tidak membenarkan akauntan mendedahkan maklumat kepada pihak tidak berkaitan
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Kod etika profesion perakaunan (Objektiviti)
Tidak berat sebelah kepada mana-mana pihak berkepentingan
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Kod etika profesion perakaunan (Sifat profesional)
Peraturan dan undang-undang yang perlu dipatuhi oleh akauntan agar tidak menjejaskan profesion ini
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Badan Perakaunan
MIA, MASB, MICPA, CIMA dan ACCA
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Ciri-ciri kepimpinan seorang akauntan
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