What is the position of objectivity and justice in accounting professional ethics? What are the basic requirements of objectivity and justice?

1. the meaning of objectivity and justice.

Objectivity is to reflect things as they are, without personal subjective will or being influenced by other people's opinions.

Justice means equality, justice and no bias.

2. Basic requirements of objectivity and fairness.

accountants are required to have a correct attitude, act in accordance with the law, seek truth from facts, be impartial and maintain their due independence.

(1) Correct attitude.

adhere to an objective and fair attitude to use accounting professional knowledge and skills. Engaging in the accounting profession is the basis of adhering to the principle of objectivity and justice.

(2) Act according to law.

handling accounting business and matters according to law and abiding by laws and regulations are the prerequisites for ensuring the objectivity and fairness of accounting work.

(3) Seeking truth from facts and being impartial.

this means that accounting practitioners should not only be objective and impartial when dealing with accounting business or making professional judgments, but also make the final result objective and fair.

(4) maintain its due independence.