Ethical conduct and professional judgment each play important roles in the accounting process.a. In general terms, explain why it is important to society that people who prepare accountinginformation act in an ethical manner.b. Identify at least three areas in which accountants must exercise professional judgment, ratherthan merely relying on written rules.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Ethical conduct and professional judgment each play important roles in the accounting process.
a. In general terms, explain why it is important to society that people who prepare accounting
information act in an ethical manner.
b. Identify at least three areas in which accountants must exercise professional judgment, rather
than merely relying on written rules.

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