![[毕业设计精品论文]电子商务对企业财务内部控制制度的影响和对策 外文原文_第1页](http://file.renrendoc.com/FileRoot1/2017-12/7/a6812e5c-dd21-43a0-b370-a6b1413ca1ea/a6812e5c-dd21-43a0-b370-a6b1413ca1ea1.gif)
![[毕业设计精品论文]电子商务对企业财务内部控制制度的影响和对策 外文原文_第2页](http://file.renrendoc.com/FileRoot1/2017-12/7/a6812e5c-dd21-43a0-b370-a6b1413ca1ea/a6812e5c-dd21-43a0-b370-a6b1413ca1ea2.gif)
![[毕业设计精品论文]电子商务对企业财务内部控制制度的影响和对策 外文原文_第3页](http://file.renrendoc.com/FileRoot1/2017-12/7/a6812e5c-dd21-43a0-b370-a6b1413ca1ea/a6812e5c-dd21-43a0-b370-a6b1413ca1ea3.gif)
![[毕业设计精品论文]电子商务对企业财务内部控制制度的影响和对策 外文原文_第4页](http://file.renrendoc.com/FileRoot1/2017-12/7/a6812e5c-dd21-43a0-b370-a6b1413ca1ea/a6812e5c-dd21-43a0-b370-a6b1413ca1ea4.gif)
![[毕业设计精品论文]电子商务对企业财务内部控制制度的影响和对策 外文原文_第5页](http://file.renrendoc.com/FileRoot1/2017-12/7/a6812e5c-dd21-43a0-b370-a6b1413ca1ea/a6812e5c-dd21-43a0-b370-a6b1413ca1ea5.gif)
已阅读5页,还剩5页未读, 继续免费阅读
版权说明:本文档由用户提供并上传,收益归属内容提供方,若内容存在侵权,请进行举报或认领
文档简介
ETHICALISSUESINOUTSOURCINGACCOUNTINGANDTAXSERVICESROBERTWMCGEEBARRYUNIVERSITYPRESENTEDATTHE17THANNUALMEETINGOFTHEINTERNATIONALACADEMYOFBUSINESSDISCIPLINES,PITTSBURGH,PAAPRIL710,2005ABSTRACTOUTSOURCINGHASBEENCRITICIZEDASAPRACTICETHATDESTROYSJOBSANDPRAISEDASAWAYTOCUTCOSTSANDREMAINCOMPETITIVETHEACCOUNTINGPROFESSIONHASUTILIZEDOUTSOURCINGTOAVAILITSELFOFEXPERTISETHATISNOTAVAILABLEWITHINTHEFIRMANDTOCUTTHECOSTOFOFFERINGAVARIETYOFACCOUNTINGANDTAXSERVICESTHEPRACTICEHASRAISEDSOMEETHICALQUESTIONSABOUTINTEGRITY,OBJECTIVITY,DISCLOSUREANDCLIENTCONFIDENTIALITYTHEAICPAPROFESSIONALETHICSEXECUTIVECOMMITTEEHASISSUEDTWONEWETHICSRULINGSANDREVISEDATHIRDETHICSRULINGTOADDRESSTHESEISSUESTHENEWRULESTAKEEFFECTJULY1,2005THISPAPERDISCUSSESTHESERULINGSANDTHEEFFECTTHEYWILLHAVEONACCOUNTINGPRACTICESINTRODUCTIONOUTSOURCINGHASBEENINTHENEWSALOTINRECENTYEARSTHEGENERALTHRUSTOFTHENEWSREPORTSISTHATOUTSOURCINGISATHREATTODOMESTICJOBSANDTHEDOMESTICECONOMYREPORTERSANDPOLITICIANSAREQUICKTOPICKUPONTHETHEMEBUTTHATBELIEFTHATOUTSOURCINGDESTROYSJOBSANDWEAKENSTHEECONOMYISNOTCOMPLETELYACCURATEOUTSOURCINGISLITTLEMORETHANANEXTENSIONOFTHEDIVISIONOFLABOR,ASECONOMISTSAREOFTENQUICKTOPOINTOUTINTHEMOVETOWARDINCREASEDEFFICIENCY,ITISPARTOFTHENATURALECONOMICPROCESSTOTRYTOFINDBETTER,MOREEFFICIENTANDLESSCOSTLYWAYSTODOTHINGSOUTSOURCINGISJUSTONETECHNIQUETHATCOMPANIESSOMETIMESUSETOCUTCOSTSANDINCREASEEFFICIENCYITISAGENERALRULEINECONOMICSTHATINORDERFORANECONOMYTOGROW,OLDJOBSMUSTBEDESTROYEDSOTHATNEWJOBSCANBECREATEDJOSEPHSCHUMPETER1984REFERREDTOTHISPROCESSASCREATIVEDESTRUCTIONOUTSOURCINGISJUSTONEMANIFESTATIONOFTHISPROCESSWHENOUTSOURCINGISAPPLIEDTOTHEPROVISIONOFACCOUNTINGANDTAXSERVICES,ANEWFACETOFTHESUBJECTMUSTBEEXAMINEDACCOUNTANTSUSEOUTSOURCINGTOAVAILTHEMSELVESOFEXPERTISETHATTHEIRFIRMDOESNOTPOSSESSANDTOCUTTHECOSTOFPROVIDINGCERTAINBASICSERVICESLIKEDATAPROCESSING,BOOKKEEPINGANDTAXPREPARATIONBUTWHENTHEYDOTHATTHEYTURNOVERCONFIDENTIALCLIENTINFORMATIONTOOUTSIDERSTHATRAISESSOMEETHICALISSUESTHEAICPASPROFESSIONALETHICSEXECUTIVECOMMITTEEEXAMINEDTHEEFFECTTHATOUTSOURCINGOFACCOUNTINGANDTAXSERVICESHASONINTEGRITY,OBJECTIVITY,COMPLIANCEWITHSTANDARDSANDCONFIDENTIALCLIENTINFORMATIONANDISSUEDANEXPOSUREDRAFTINEARLY2004ITRECEIVED49COMMENTLETTERSTOTHATEXPOSUREDRAFTASARESULTOFTHEFEEDBACKITRECEIVEDITMADESOMEMINORMODIFICATIONSTOTHEEXPOSUREDRAFTANDISSUEDITSFINALETHICSRULINGSONOCTOBER28,2004THESENEWPRONOUNCEMENTSTAKEEFFECTFORALLPROFESSIONALSERVICESPERFORMEDONORAFTERJULY1,2005THEYDONOTAPPLYTOPROFESSIONALSERVICESTHATAREPERFORMEDPURSUANTTOAGREEMENTSTHATAREINEXISTENCEONJUNE30,2005THATARECOMPLETEDBYDECEMBER31,2005THISPAPERSUMMARIZESTHOSERULINGSANDDISCUSSESTHEETHICALISSUESINVOLVEDETHICSINTERPRETATIONSANDRULINGSPROMULGATEDBYTHEAICPADONOTHAVETHEFORCEOFLAWATMOST,THEYAREBINDINGONLYONAICPAMEMBERS,ANDEVENTHENANAICPAMEMBERISFREETODISREGARDETHICSINTERPRETATIONSANDRULINGS,PROVIDEDTHEYCANCARRYTHEBURDENOFJUSTIFYINGTHEIRDEPARTUREINADISCIPLINARYHEARINGHOWEVER,THEYDOPROVIDESOMEGUIDANCEFORETHICALCONDUCTANDMANYACCOUNTANTS,WHETHERAICPAMEMBERSORNOT,AREOFTENHESITANTTOBLATANTLYDISREGARDSUCHAICPAPRONOUNCEMENTS2INTEGRITYANDOBJECTIVITYRULINGNO112UNDERRULE102INTEGRITYANDOBJECTIVITYADDRESSESTHEISSUEOFUSINGATHIRDPARTYPROVIDERTOASSISTANAICPAMEMBERINPROVIDINGPROFESSIONALSERVICESATISSUEISWHETHERANAICPAMEMBERINPUBLICPRACTICEWHOUSESTHESERVICESOFATHIRDPARTYPROVIDERTOASSISTINPROVIDINGPROFESSIONALSERVICESSUCHASBOOKKEEPING,TAXPREPARATION,CONSULTINGORATTESTSERVICESFORCLIENTSMUSTDISCLOSETHEUSEOFTHEPROVIDERTOCLIENTSRULING112HOLDSTHATSUCHDISCLOSUREISNECESSARYRULE102ETSECTION10201ANDARTICLEIIIETSECTION54REQUIRESMEMBERSTOBEHONESTANDCANDIDAICPAMEMBERSMUSTDISCLOSETHEFACTTHATTHEY“MAY”USETHESERVICESOFATHIRDPARTYSERVICEPROVIDERTOTHEIRCLIENTPRIORTOTURNINGOVERCONFIDENTIALCLIENTINFORMATIONTOTHEPROVIDERPRIORDISCLOSUREWILLPUTTHECLIENTONNOTICETHATCONFIDENTIALCLIENTINFORMATIONMAYBESHAREDWITHANOUTSIDEPARTYCLIENTSTHENHAVETHEOPTIONOFOBJECTINGTOTHEUSEOFATHIRDPARTYPROVIDERIFACLIENTOBJECTS,THEAICPAMEMBERHASTHEOPTIONOFEITHERPROVIDINGTHESERVICEWITHOUTTHEUSEOFATHIRDPARTYORDECLININGTHEENGAGEMENTTHEREQUIREMENTTOINFORMCLIENTSOFTHEPOSSIBLEUSEOFTHIRDPARTYSERVICEPROVIDERSDOESNOTEXTENDTOALLSERVICES,HOWEVERNOTIFICATIONNEEDNOTBEGIVENIFTHIRDPARTIESAREUSEDTOPROVIDEADMINISTRATIVESUPPORTSERVICESSUCHASRECORDSTORAGEORSOFTWAREAPPLICATIONHOSTINGSERVICESTHEUSEOFOFFSHORETHIRDPARTYSERVICEPROVIDERSHASBEENACAUSEFORCONCERNCREDITCARDSERVICESHAVEBEENOUTSOURCEDTOTHECARIBBEAN,INDIAANDOTHERLOWCOSTJURISDICTIONSINTHECASEOFINDIA,PROFESSIONALSERVICESSUCHASTAXPREPARATIONHAVEALSOBEENOUTSOURCEDPOTENTIALSECURITYPROBLEMSMAYRESULTWHENCONFIDENTIALCLIENTINFORMATIONISGIVENTOFIRMSOR3INDIVIDUALSINOTHERJURISDICTIONSWHENAMERICANLAWSDONOTAPPLYTHATHASBEENACAUSEFORCONCERNANDITWASTHOUGHTTHATITISABSOLUTELYESSENTIALTOINFORMCLIENTSWHENSUCHPROVIDERSMAYBEUSEDSOTHATCLIENTSCANBEFULLYINFORMEDABOUTTHESERVICETHEYAREPAYINGFORSOMECRITICISMSHAVEBEENMADEOFTHEAICPASETHICSRULINGALTHOUGHDISCLOSUREISREQUIRED,ITISAPPARENTLYNOTNECESSARYTOGOINTOSPECIFICSFOREXAMPLE,ACPAMAYBEETHICALLYREQUIREDTODISCLOSETOCLIENTSTHEFACTTHATTHEWORKMAYBEOUTSOURCEDBUTTHEREISAPPARENTLYNOREQUIREMENTTODISCLOSETHEFACTTHATITMAYBESENTOVERSEASANDTHATTHETAXRETURNORWHATEVERMAYBEPREPAREDBYANONUSCERTIFIEDPUBLICACCOUNTANTMINTZ2004SUCHINFORMATIONMAYHAVEVALUEFORCLIENTSITISONETHINGTOSENDTAXRETURNINFORMATIONACROSSTHESTREETORACROSSTOWNANDQUITEANOTHERTOSENDITTOANOTHERCONTINENTWHERETHECULTUREANDLAWSAREMUCHDIFFERENTISITREALLYHONESTTOALERTACLIENTTHATTAXINFORMATION“MAY”BESENTTOATHIRDPARTYPROVIDER,WHENINFACTITISTHEFIRMSPOLICYTOALWAYSORUSUALLYSENDCLIENTTAXINFORMATIONTONONCPASWORKINGININDIAISDISCLOSUREREALLYFULL,ORADEQUATE,IFSUCHFACTSAREOMITTEDPROPONENTSOFTHECURRENTPOLICYMIGHTBEQUICKTOPOINTOUTTHATTHEDOMESTICFIRMWOULDNOTRETAINTHESERVICESOFANINDIANFIRMTHATISNOTQUALIFIEDTODOTHEWORK,WHICHMAYORMAYNOTBETRUEALSO,ITCOULDBEPOINTEDOUTTHATTHEINDIANACCOUNTANTSAREUSINGTHESAMETAXSOFTWARETHATAMERICANFIRMSUSEANDTHATITDOESNOTMAKEMUCHDIFFERENTWHETHERTHEINDIANACCOUNTANTPREPARINGTHERETURNISSITTINGINANOFFICEININDIAORISARECENTIMMIGRANTSITTINGINANOFFICEINNEWYORKORKANSASTHEARGUMENTMAYBEMADETHATTHEREISNONEEDTOINFORMCLIENTSASLONGASTHECPAMAINTAINSCONTROLANDREVIEWSTHERETURNBEFOREITISSENTTOIRSHOWEVER,FROMANETHICALPERSPECTIVE,ITMAYBEAPPROPRIATETOGIVECLIENTSTHESEDETAILSEVENIFTHEAMERICANCPATHINKSTHATITDOESNOTMAKEMUCHDIFFERENCEINTERMSOFQUALITYTERMSBECAUSETHECLIENTMIGHTHAVEANOTHERVIEW4COMPLIANCEWITHSTANDARDSRULINGNO12UNDERRULE201GENERALSTANDARDSANDRULE202COMPLIANCEWITHSTANDARDSADDRESSESTHEISSUEOFWHATRESPONSIBILITYANAICPAMEMBERINPUBLICPRACTICEHASFORCOMPLYINGWITHGENERALANDTECHNICALSTANDARDSWHENUSINGATHIRDPARTYSERVICEPROVIDERTOPROVIDEPROFESSIONALSERVICESTHERULINGHOLDSTHATUSINGSUCHAPROVIDERDOESNOTRELIEVETHEAICPAMEMBEROFTHERESPONSIBILITYOFCOMPLYINGWITHTHEREQUIREMENTSOFRULES201AND202THUS,MEMBERSREMAINRESPONSIBLEFORPROVIDINGADEQUATEOVERSIGHTFORALLSERVICESPERFORMEDBYTHIRDPARTYSERVICEPROVIDERSANDFORENSURINGTHATALLSERVICESAREPERFORMEDWITHPROFESSIONALCOMPETENCEANDDUEPROFESSIONALCAREFURTHERMORE,MEMBERSMUSTADEQUATELYPLANANDSUPERVISESUCHSERVICESANDOBTAINSUFFICIENTRELEVANTDATATOSUPPORTTHEWORKPRODUCTANDCOMPLYWITHALLTECHNICALSTANDARDSAPPLICABLETOTHEPROFESSIONALSERVICESTHERULINGGOESONTOSTATETHATSUCHAREQUIREMENTDOESNOTEXTENDTHEAICPAMEMBERSRESPONSIBILITYFORPLANNINGANDSUPERVISINGTHETHIRDPARTYSERVICEPROVIDERSWORKBEYONDTHEREQUIREMENTSOFAPPLICABLEPROFESSIONALSTANDARDSONEQUESTIONTHATARISESREGARDINGTHISRULINGINVOLVESTHEPREPARATIONOFTAXRETURNSBYTHIRDPARTYSERVICEPROVIDERSINPLACESLIKEINDIA,WHEREAWHOLEINDUSTRYHASDEVELOPEDINRECENTYEARSALTHOUGHMANYINDIANSARETRAINEDINTHEPREPARATIONOFUSTAXRETURNS,ITISNOTALWAYSEASYFORANAICPAMEMBERRESIDENTINTHEUNITEDSTATESTODETERMINEINADVANCEWHICHINDIANTHIRDPARTYTAXRETURNPREPARERSARESUFFICIENTLYCOMPETENTONEWAYTOOVERCOMETHISPROBLEMWOULDBETOSETUPABRANCHININDIAANDTOSUPERVISEITHOWEVER,SUCHANAPPROACHAPPARENTLYISNOTREQUIREDUNDERTHISRULETHEREAREOTHERWAYSTOCHECKANDVERIFYTHECOMPETENCYOFSUCH5OFFSHORESERVICEPROVIDERS,SUCHASLOOKINGATTHEIREDUCATIONANDEXPERIENCE,CLIENTREFERENCES,ETCONEETHICALPROBLEMACCOUNTINGFIRMSFACEISEXERCISINGDUECAREINTHEPERFORMANCEOFSERVICESIFTHOSESERVICESAREOUTSOURCEDTOANOTHERCOUNTRYANOTHERETHICALPROBLEMISDETERMININGWHETHERADEQUATEPLANNINGANDSUPERVISIONCANBEHADWHENTHEWORKISDONEONANOTHERCONTINENTMINTZ2004ARGUESTHATITISDIFFICULTTOSEEHOWTHESEREQUIREMENTCANBEMETIFTHEWORKISOUTSOURCEDOVERSEASTHEARGUMENTCANBEMADETHATTHEREVIEWANDAPPROVALPROCESSMAKEITPOSSIBLETOSATISFYTHISETHICALREQUIREMENT,BUTITISDIFFICULTTOARGUETHATSTAFFCANBEADEQUATELYSUPERVISEDWHENTHEINDIVIDUALSPREPARINGTHETAXRETURNSARENOTSTAFFBUTARETHIRDPARTYPREPARERSLIVINGTHOUSANDSOFMILESAWAYTHEREISNOWAYTOEXERCISEONSITESUPERVISION,SOTHECPAFIRMMUSTRELYONTHEASSURANCESOFTHETHIRDPARTYSERVICEPROVIDERANOTHERETHICALPROBLEMOCCURSWHENTHEINFORMATIONPROVIDEDTOTHEEXTERNALSERVICEPROVIDERISINCOMPLETE,INCORRECTORINCONSISTENTITISDIFFICULTTOSEEHOWTHEAMERICANCPACANDEALWITHSUCHCASESUNLESSTHEINFORMATIONISEVALUATEDBEFOREITISTRANSMITTEDTOTHEEXTERNALSERVICEPROVIDERCONFIDENTIALCLIENTINFORMATIONETHICSRULINGNO1UNDERRULE301CONFIDENTIALCLIENTINFORMATIONADDRESSESTHEUSEOFATHIRDPARTYSERVICEPROVIDERTOPROVIDEPROFESSIONALSERVICESTOCLIENTSORADMINISTRATIVESERVICESTOTHEAICPAMEMBERATISSUEISWHETHERANAICPAMEMBERMUSTOBTAINACLIENTSPERMISSIONBEFOREDISCLOSINGCONFIDENTIALCLIENTINFORMATIONTOATHIRDPARTYTOASSISTINTHEPROVISIONOFPROFESSIONALSERVICESSUCHASBOOKKEEPING,TAXRETURNPREPARATION,CONSULTINGORATTESTSERVICES,INCLUDINGRELATEDCLERICALORDATAENTRYFUNCTIONS,ORADMINISTRATIVESUPPORT6SERVICESSUCHASRECORDSTORAGE,SOFTWAREAPPLICATIONHOSTINGSERVICESORAUTHORIZEDEFILETAXTRANSMITTALSERVICESRULINGNO1HOLDSTHATITISNOTNECESSARYTOOBTAINACLIENTSCONSENTPRIORTOTURNINGOVERSUCHINFORMATION,PROVIDEDTHEAICPAMEMBERFIRSTENTERSINTOACONTRACTUALAGREEMENTWITHTHEPROVIDERTOMAINTAINCONFIDENTIALITYOFTHEINFORMATIONTHEMEMBERMUSTALSOBEREASONABLYASSUREDTHATTHEPROVIDERHASAPPROPRIATEPROCEDURESINPLACETOPREVENTTHEUNAUTHORIZEDRELEASEOFCONFIDENTIALINFORMATIONTOOTHERSTHENATUREANDEXTENTOFTHEPROCEDURESNECESSARYTOOBTAINSUCHREASONABLEASSURANCEDEPENDONTHEFACTSANDCIRCUMSTANCESOFEACHCASEIFNOSUCHAGREEMENTISENTEREDINTO,SPECIFICCLIENTCONSENTSHOULDBEOBTAINEDBEFOREANYCLIENTINFORMATIONISDISCLOSEDTOTHETHIRDPARTYPROVIDERWHENEVERCONFIDENTIALFINANCIALINFORMATIONSUCHASSOCIALSECURITYNUMBERS,BANKACCOUNTANDBROKERAGEACCOUNTNUMBERSANDINFORMATIONARETRANSMITTEDELECTRONICALLYTHEREISACHANCETHATTHEINFORMATIONCOULDFALLINTOTHEWRONGHANDSIDENTITYTHEFTISONEPOSSIBLEOUTCOMETHEFTANDFRAUDAREOTHERSTHEFACTTHATTHECPAHASTHEINFORMATIONENCRYPTEDANDTHATTHEFIRMCONTROLSTHESOURCEDOCUMENTSMAYREDUCETHEPOSSIBILITYOFSUCHTHINGSFROMHAPPENINGBUTTHEYDONOTREDUCETHEPROBABILITYTOZEROBECAUSETHEPERSONONTHERECEIVINGENDCANSTILLUSETHEINFORMATIONFORFRAUDULENTPURPOSESCLIENTSHAVEARIGHTTOKNOWWHETHERTHEIRSENSITIVEFINANCIALINFORMATIONISBEINGTRANSMITTEDTOANOUTSIDERREGARDLESSOFWHETHERTHEMODEOFTRANSMISSIONORTHERECIPIENTCANGENERALLYBETRUSTEDTHEISSUEBECOMESMOREIMPORTANTWHENTHERECIPIENTRESIDESINAJURISDICTIONOTHERTHANTHEUNITEDSTATES,SINCEUSLAWDOESNOTAPPLYINFOREIGNJURISDICTIONS7CONCLUDINGCOMMENTSMINTZ2004RAISESSOMEETHICALQUESTIONSABOUTTHESERULINGSHUNDREDSOFTHOUSANDSOFTAXRETURNSAREPREPAREDBYFOREIGNTHIRDPARTYSERVICEPROVIDERS,ACCORDINGTOSOMEESTIMATESTHEATTRACTIVENESSOFUSINGSUCHPROVIDERSISOBVIOUSTHEWORKCANBEDONEFORUPTO50PERCENTLESSANDUSINGOUTSIDERSMAKESITPOSSIBLETOGETTHEWORKDONEWITHOUTADDINGPEOPLETOEXISTINGSTAFFINFORMATIONCANBETRANSFERREDELECTRONICALLYTOPROVIDERSININDIAORELSEWHEREWHOAREEDUCATEDANDTRAINEDINUSTAXLAWETHICALPROBLEMSAREREDUCEDIFTHEUSFIRMINTERVIEWSTHECLIENTSANDPREPARESTHEINFORMATIONFORTRANSMISSIONTOTHEFOREIGNSERVICEPROVIDERIFTHEPREPARERSARECHARTEREDACCOUNTANTS,WHICHARETHEEQUIVALENTTOCPAS,THERISKOFGIVINGDATATOINCOMPETENTINDIVIDUALSISSUPPOSEDLYMINIMIZED,ALTHOUGHITISAFALSEASSUMPTIONTHATCERTIFIEDACCOUNTANTSAREBETTERABLETOPREPARETAXRETURNSTHANARENONCERTIFIEDACCOUNTANTS,ACCORDINGTOSEVERALMONEYMAGAZINESTUDIES,WHICHFOUNDTHATAMERICANCPASALMOSTALWAYSMAKEATLEASTONEMISTAKEONTAXRETURNSANDOFTENMAKESERIOUSMISTAKES,PRESUMABLYBECAUSEOFTHECOMPLEXITYOFTHETAXLAWSMCGEE19992004ITMAYBEANUPHILLARGUMENTTOCONVINCECLIENTSTHATINDIANCERTIFIEDACCOUNTANTS,WHICHDONOTHAVEACCESSTOTHESAMETAXEDUCATIONASUSACCOUNTANTS,AREEQUALLYQUALIFIEDTOPREPARETAXRETURNSHOWEVER,ITISENTIRELYPOSSIBLETHATTHEYAREEQUALLYQUALIFIED,ATLEASTTOPREPARESTANDARDRETURNS,SINCETHEYUSETHESAMETAXSOFTWARETHATAMERICANCPASUSEITMIGHTALSOBEPOINTEDOUTTHATTHEUSFIRMTHATEMPLOYSFOREIGNSERVICEPROVIDERSISSUPPOSEDTOREVIEWALLTHEIRWORKBEFOREFINALIZINGTHERETURNANDSUBMITTINGITTOIRSWHETHERSUCHREVIEWISDONEINANADEQUATEMATTERISANOTHERQUESTION,BUTATLEASTTHATISTHEETHICALREQUIREMENT8OUTSOURCINGHASOTHERBENEFITSINADDITIONTOCOSTSAVINGSTURNAROUNDTIMECANBE48HOURSORLESS,ANDREDUCINGAFIRMSTAXWORKLOADCANFREEUPSTAFFTOPERFORMOTHERSERVICESMINTZ2004THELEGALRAMIFICATIONSOFOUTSOURCINGAREUNCLEARWHOGETSSUEDINTHEEVENTOFNEGLIGENCEWHICHCOURTSYSTEMDETERMINES
温馨提示
- 1. 本站所有资源如无特殊说明,都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
- 2. 本站的文档不包含任何第三方提供的附件图纸等,如果需要附件,请联系上传者。文件的所有权益归上传用户所有。
- 3. 本站RAR压缩包中若带图纸,网页内容里面会有图纸预览,若没有图纸预览就没有图纸。
- 4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
- 5. 人人文库网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。
- 6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
- 7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。
最新文档
- 2025年事业单位工勤技能-湖北-湖北汽车驾驶与维修员三级(高级工)历年参考题库含答案解析
- 2025年事业单位工勤技能-湖北-湖北林木种苗工二级(技师)历年参考题库典型考点含答案解析
- 2025年智能停车系统项目智慧停车平台建设研究
- 2025年事业单位工勤技能-湖北-湖北中式面点师五级(初级工)历年参考题库典型考点含答案解析
- 绿色消费2025:传播策略创新与消费者行为引导实证研究报告
- 职业技能培训在农村公共文化服务体系建设中的应用报告
- 2025年事业单位工勤技能-河南-河南房管员四级(中级工)历年参考题库典型考点含答案解析
- 2025年事业单位工勤技能-河南-河南仓库管理员二级(技师)历年参考题库含答案解析
- 2025年事业单位工勤技能-河北-河北药剂员二级(技师)历年参考题库含答案解析
- 2025年事业单位工勤技能-河北-河北土建施工人员二级(技师)历年参考题库含答案解析
- 关于成立印刷包装公司可行性研究报告(范文)
- 公司之间罚款协议书
- T/CECS 10246-2022绿色建材评价智能坐便器
- 2025年中国铂金属制品市场现状分析及前景预测报告
- 2025-2030年中国硅酸钇镥(LYSO)市场深度调查与发展前景预测报告
- TSG 23-2021气瓶安全技术规程
- 2025年渠道管理及维护工技能资格知识考试题与答案
- CCF全国青少年信息学奥林匹克联赛NOIP 2024真题
- 社区健康教育知识讲座
- 监护学徒协议书范本
- JISG3141-2017冷轧钢板及钢带
评论
0/150
提交评论