Accounting defective cases occur when the accountant or any accountant is negligent in his duties. Professional institutions list the level of care that needs to be done in order to protect others from the risk of harm and deception, and when these supply standards are not met, sometimes they can be regarded as negligence.
When filing a complaint, the applicant must be able to prove that the negligent caretaker was unable to meet the standard or standard care level in the accounting profession for the purpose of solving the infringement. For example, if the accountant can not submit customer tax returns in time.
In accounting fraudulent cases, the obvious has to understand and create four key elements. The applicant must:
Show that the accountant in doubt has a clear responsibility
2. Prove that the Accounting Officer missed this responsibility
3. Show that it was damaged
4. It states that the accounting professional error was the primary cause of the damage (Answer the question "Was the responsibility was inadequate for the injury to the accountant to take responsibility?")
to perform their duties properly and to avoid responsibility for the mistakes, accounting professionals must follow professional standards. These are:
1. The public interest. For CPA (Certified Public Accountants), you have to accept more than CPAs and act as a public interest, respect for public trust, and commitment to professionalism.
2nd Care. CPAs are unjustifiably adhering to state laws, including the technical and ethical standards of professions. They must always demonstrate competence and strive to continuously improve the quality of services and trust professional responsibility to their best capability.
3rd Objectivity. In order to maintain objectivity, CPAs are obliged to: a) avoid professional services in the event of actual or perceived conflicts of interest and (b) independently perform independent auditing or other accounting services.
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