Why do ethical standards exist in accounting? Which professional organizations direct their standards more toward independent auditors?

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Why do ethical standards exist in accounting? Which professional organizations direct their standards more toward independent auditors? Which organizations direct their standards more toward management accountants?
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Accounting Volume 1

ISBN: 978-0132690096

9th Canadian edition

Authors: Charles T. Horngren, Walter T. Harrison, Jo Ann L. Johnston, Carol A. Meissner, Peter R. Norwood

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