[试题]

6 The explosive growth of investing and raising capital in the global markets has put new emphasis on the development

of international accounting, auditing and ethical standards. The International Federation of Accountants (IFAC) has

been at the forefront of the development of the worldwide accountancy profession through its activities in ethics,

auditing and education.

Required:

E.xplain the developments in each of the following areas and indicate how they affect Chartered Certified

A.ccountants:(a) IFAC’s ‘Code of Ethics for Professional Accountants’; (5 marks)

参考答案与解析:

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