ࡱ>  7 !"#$%&'()*+,-./012345689:;<=>Root Entry FOX@SummaryInformation(DocumentSummaryInformation8 WordDocumentN  Oh+'0( < L Xdlt|Unit 1  guoyaxin Normal.dotxidu145@rvɝ-@RXMicrosoft Office Word ՜.+,D՜.+,t0   ( WWW.YlmF.CoM (\dlKSOProductBuildVer2052-10.1.0.54580Table'Data  PKSKSNe8)%$[h P@ 125 Shenanigans in the accounting profession (from indecent to insispensable) OLN-Nvዡ The tendency of accounting firms to indiscriminately accept consulting assignments from companies audited by them indicates a profound indifference to the principle of upholding professional standards. Many people feel that the glut of mandates has led to a sense of professional indigestion. OlQS NR:S+R0WN[N[vlQS̑cSTNRv>PThf[N[ZWcLNhQg NsQ_0_YNɉ_cCgǏY]~_wLNvmS Noa0  Is this kind of behaviour indicative of a general malaise in modern society? a leading social commentator asked recently in his indented newspaper column, and he was by no means acting indiscreetly. His indignant conclusion was: whatever the answer to that question may be, what is going on is just too important to ignore. It is indispensable that we not allow ourselves to be indifferent to it. After all, it is not as if the perpetrators of these shenanigans were indigent, let alone indentured slaves. The commentator in question is an indefatigable opponent of corrupti&1666666 0@P`p6666 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`pF@Fcke a$$1$CJPJKHmH sH nHtHN@Nh 1dB$$@&TJCJ,aJ,5KH,\V@Vh 2d$$@&CJ OJPJQJaJ 5\J@Jh 3d$$@&CJ aJ 5\V@Vh 4dx$$@&"CJOJPJQJaJ5\d@bdh 6$dXD[$dYD\$a$$1$@&CJOJQJ^JaJ5KH\$A@$؞k=W[SONi@Nnfh*)@ux2O2 cnn_dynone1<TOT phonetic2*B*`JphfffCJOJQJo(^JaJ5\e@ HTML yOteSOv N[a? NMOW Tv>yOċ[gя(Wb~ N/rvNh-NS Nُ7hNp N{s0N$aha0W;`~S Nُ*NvT{Hh/fNHN ck(WSuvN`*Y͑N N[_Ɖ0bN NAQ][[ o NsQ_ ُ/f NScxSv#N0kz ُNዡv\Ov`v^ N+V f N/fQY~~_gvtY0 c0RvMOċ[/f Nwu&PvSPbX NSۏLN:Wl gfnxvePvЏRNdP% \(WOLN-NmdP%0 The typical response from members of the public is like this: The indiscriminate pursuit of personal financial gain, irrespective of the needs of clients, is an indictment of the way large sectors of the business community operate. Ignoring the shameful and indecent way in which some people in the accounting profession have been conducting themselves is an indignity that should no longer be tolerated. At the very least, an indemnity should be demanded from those accounting firms that have been acting contrary to professional ethics. 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