The moral adjustment of accounting behavior is more than a lecture on accounting professional code of ethics. It is a system that adjusts the course and consequence of accounting behavior.

会计行为道德调节是一种调整会计行为过程及其结果的系统，而不只是一种会计职业道德规则的说教。

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Ask the preparer if he or she belongs to any professional organization that includes a code of ethics and that requires continuing education.

WSJ: How to Build Your Financial Dream Team