| Autor: |
Steven M. Glover, Ira Solomon, Don W. Finn, William R. Kinney, Nancy Bagranoff, Jean C. Bedard, Kevin Stocks |
| Rok vydání: |
2010 |
| Předmět: |
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| Zdroj: |
Current Issues in Auditing. 4:C1-C9 |
| ISSN: |
1936-1270 |
| DOI: |
10.2308/ciia.2010.4.1.c1 |
| Popis: |
SUMMARY: Recently, the Professional Ethics Executive Committee (PEEC) of the AICPA released an exposure draft proposing changes in professional standards regarding release of client data. The proposal would prohibit disclosure of “confidential client information” to third parties without client permission, even if unidentifiable. This article outlines the comments of an American Accounting Association (AAA) Task Force convened to analyze the proposal. The Task Force was concerned that the proposed ruling would impede audit research and sharing of audit-process-related information about unidentified (and unidentifiable) clients in the classroom—either of which would be contrary to the interests of the profession and the public. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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