Restructuring The Code of Professional Ethics: A Review of the Anderson Committee Report and Its Implications.
介绍了美国注册会计师职业道德准则的重塑，基于特别委员会报告，讨论了公众对审计师防范欺诈、预警企业失败和评估企业生存能力的期望，以及委员会对服务扩展、竞争、自律、执业质量、独立性和客观性等问题的考量。
Abstract This article offers information about the restructuring of the code of professional ethics of certified public accountants according to the Special Committee on Standards of Professional Conduct for Certified Public Accountants in the U.S. The public expects auditors to provide protection against fraud, warning concerning business failures, and assurance as to an enterprise's viability. The Committee has considered the issues of service expansion, competition, self-regulation, practice quality, independence, and objectivity.