Читать книгу Financial Accounting For Dummies - Maire Loughran - Страница 32

Whether you work in public accounting (you have multiple clients) or private accounting (you provide accounting services only for your employer), you must be objective, meaning impartial and intellectually honest:

 Being impartial means you’re neutral and unbiased in all decision-making processes. You base your opinion and reporting only on the facts, not on any preconceived notions or prejudices.

 Being intellectually honest means you interpret rules and policies in a truthful and sincere manner, staying true to both their form and spirit.

If you’re objective, you keep an open mind until all facts are revealed, despite what you hear from your client’s managers, employees, or anyone else privy to the work you’re doing.

Financial accountants must be objective, and the users of the financial statements must perceive that the accountants are objective. You never want to compromise your objectivity or else you risk creating the perception that your work — and the financial statements that result from your work — cannot be trusted.