How do you cite auditing standards?

How do you cite auditing standards?

Full in-text citations should list the organization, year, and the specific sections referenced. For the PCAOB Auditing Standards, numbers refer to chapter and paragraphs. For the FASB Accounting Standards Codification, the numbers refer to area, topic, subtopic, and section.

Are ethical codes legal documents?

THE DOCUMENT A code of ethics is a formal document rather than merely an “environment,” an “understanding,” a consensus, “unwritten rule,” or just an aspect of “corporate culture.” It is at minimum a published document.

What are the 6 ethical guidelines in psychology?

If you are taking an a-level psychology exam, or conducting psychological research, it is important to know these ethical principles.

  • Protection From Harm.
  • Right to Withdraw.
  • Confidentiality.
  • Informed Consent.
  • Debriefing.
  • Deception.
  • Further Reading.

How do you cite the code of professional conduct?

To cite a specific section of an ethics code, create a reference to the full code and then indicate the specific section in the in-text citation. Use the language of the code to refer to sections (e.g., sections, provisions, standards).

How do you cite Accounting Standards Codification?

Citing the FASB ASC If companies use this presentation, citations to the former reference should follow the Codification reference in parentheses. For example, “FASB ASC paragraph ReceivablesOverall- Scope(SFAS 131).” ” [Source: “The Codification of GAAP: Be Careful What You Wish For,” by John J.

How do you cite a CPA?

In-text Citation: First citation: (Chartered Professional Accountants of Canada [CPA Canada], 2015, para. 14.) Subsequent Citations: (CPA Canada, 2015, para. 14).

How do you cite the Pacfa code of ethics?

Suggested citation: Psychotherapy and Counselling Federation of Australia (2017). PACFA Code of Ethics Melbourne: PACFA. PACFA promotes ethical practice in counselling and psychotherapy, including clinical practice, supervision, education, training, professional development and research.

How do you cite Knotia?

Knotia – Standard

  1. Author: International Accounting Standards Board. Note: This is a corporate author and can be found on the copyright page of the work.
  2. Date: 2016.
  3. Title: The title of the standard – IFRS 4 Insurance contracts is not italicized.
  4. URL: