In: Accounting
Ethical professional judgement should not take into account:
a) the users of financial statements, and their specific information needs. |
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b) the performance targets for the quarter's earnings. |
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c) the nature of the organization's operations. |
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d) the organization's reporting constraints. |
b) the performance targets for the quarter's earnings
Ethical professional judgement should not take into account the
performance targets for the quarter's earnings because it is
immaterial, professional judgement as the application of relevant
training ,knowledge and experience within the context provided by
accounting, auditing and ethical standards