A professional accountant should comply with relevant laws and regulations and should avoid any action that discredits the profession.
—作为一名专业会计师应当遵守相关法律法规,避免任何败坏行业行为。
The paper puts forward the questions of different duty for the Certified Public Accountant and unit management authorities being audited to the action of going against ordinance.
本文阐述了违反法规行为的含义以及违反法规行为同错误与舞弊之间的关系,强调指出了注册会计师和被审计单位管理当局对违反法规行为的不同责任问题。
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