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Confidential（保密）是什么_2020年ACCA考試AA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：楊柳2020-12-29 14:48:21

最可怕的敵人，就是沒有堅(jiān)強(qiáng)的信念。2021年ACCA備考正在火熱進(jìn)行中，東奧小編為大家整理了關(guān)于ACCA考試相關(guān)知識(shí)點(diǎn)，趕快來看一下吧。

3

【內(nèi)容導(dǎo)航】

Confidential保密

【知識(shí)點(diǎn)】

Confidential保密

Confidential保密

External auditors are in a unique position of having a legal right of access to all information about their clients.

There is an implied term that the auditors will not disclose client's affairs to any other person unless under certain recognized exceptions.

Although auditors have a professional duty of confidentiality, they may be compelled by law or consider it necessary in the public interest to disclose details of clients' affairs to third parties.

Exceptions to confidentiality

Disclosure is:

Permitted by law and authorized by the client.

Required by law.

There is a professional duty or right to disclose, when not prohibited by law, such as:

To comply with the quality review of a professional body.

To respond to an inquiry or investigation by a regulatory body.

以上就是東奧小編為大家整理的ACCA考試科目相關(guān)知識(shí)點(diǎn)了，希望能夠幫助到大家，最后預(yù)祝大家順利通過ACCA考試。

注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第8講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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