His action violates the codes of professional ethics 他的行為違反了專業(yè)的道德。
The research findings are as follows : childcare givers were unfamiliar with the codes of professional ethics 專業(yè)倫理兩難系指教保人員依循幼教專業(yè)倫理守則之后,仍面臨有對(duì)的與更對(duì)的的抉擇困境稱之。
" in addition to complying conscientiously with the code of conduct or code of professional ethics , we should go one step further to exert our influence in our own profession so as to fulfil our moral responsibilities to society , " said president ng 他說:你們除了要自覺自律地遵守行業(yè)制訂的行為守則和專業(yè)操守外,還應(yīng)憑著自己在專業(yè)上的影響力,進(jìn)一步履行我們?cè)谏鐣?huì)上的道德義務(wù)。
7 the personnel administration rules for wealth managers adopted by a securities firm shall at least include personnel qualification requirements , professional training and prerequisites , a code of professional ethics , and a salary , reward , and performance evaluation system 七、證券商訂定財(cái)富管理業(yè)務(wù)人員之人事管理辦法,內(nèi)容至少應(yīng)包括人員之資格條件、專業(yè)訓(xùn)練與資格、職業(yè)道德規(guī)范、薪資獎(jiǎng)酬及考核制度等。
At dec 26th 1996 , with the permission of chinese financial department , chinese cpa association issued cpa ' s basic code of professional ethics and the literature was revised late to apply to the developing situation . from the simple discussion above , we all know that the problems about audit independence are becoming focus of the public 在我國(guó), 1996年12月26日,經(jīng)財(cái)政部批準(zhǔn),中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)印發(fā)了《中國(guó)注冊(cè)會(huì)計(jì)師職業(yè)道德基本準(zhǔn)則》 ,嗣后又于晚些時(shí)候?qū)υ撐墨I(xiàn)進(jìn)行了重新表述和修正,以期適應(yīng)不斷發(fā)展的情況需要(在該文獻(xiàn)中,對(duì)審計(jì)獨(dú)立性的限制和規(guī)范亦有所涉及) 。
The first part starts from basis theories , including the concepts , features and effects of cpa ' s professional ethics , then analyzes the fundamental requests these professional ethics lay on cpa holders . in the second part , the emphasis is put on the historical evolvements of cpa ' s professional ethics . from the third part on , the analysis is focused on china ' s code of professional ethics 本文共分為四個(gè)部分:第一部分從基本理論入手,對(duì)注冊(cè)會(huì)計(jì)師職業(yè)道德的概念、特征、作用以及職業(yè)道德對(duì)于注冊(cè)會(huì)計(jì)師的基本要求進(jìn)行分析;在第二部分中,重點(diǎn)回顧了注冊(cè)會(huì)計(jì)師職業(yè)道德的歷史沿革;從第三部分開始,將目光投向我國(guó),分析了目前我國(guó)注冊(cè)會(huì)計(jì)師職業(yè)道德的現(xiàn)狀及其形成原因;最后在第四部分中,有針對(duì)性的提出了提高我國(guó)注冊(cè)會(huì)計(jì)師職業(yè)道德水準(zhǔn)的措施。
Former premier minister zhurongji stressed the principle of " keep good faith and integrity , abide by the code of professional ethics , adhere to accounting standards and to never falsify an account " when inspecting nai ( national accounting institute ) and advanced higher requirement for the professional ethics construction of accounting 朱?基同志在視察國(guó)家會(huì)計(jì)學(xué)院時(shí)強(qiáng)調(diào): “誠(chéng)信為本,操守為重,堅(jiān)持準(zhǔn)則,不做假賬” ,為會(huì)計(jì)行業(yè)的職業(yè)道德建設(shè)提出了更高的要求。