Reflections on My Year at Coopers & Lybrand.
作者在Coopers & Lybrand国际公司工作一年，主要任务是起草关于职业独立性和利益冲突的政策文件，并涉及客户信息保密和道德程序审查。
Abstract The article describes the professional experiences of the author while working for Coopers & Lybrand International (C&x0026;L) in New York. His primary assignment was to provide staff support to the International Professional Standards Committee of C&x0026;L. His most important assignment was to prepare an issues paper and draft policy on professional independence and conflicts of interest. Along with these two subjects, the project addressed confidentiality of client information, a statement of general principles embodying C&x0026;L's basic position on ethical issues and a review of procedures related to ethical matters with recommendations for new or revised procedures. The risk of facing significant independence and conflict of interest issues had been increasing for member firms due to an increase in cross-border transactions involving multiple member firms as well as an expansion in the type and scope of services offered. C&x0026;L's existing independence policies contained numerous detailed rules that were narrow in scope and did not present the general principles forming the basis for those rules.