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《EG》Module1考点知识分享
2021年第一学期澳洲注册会计师考试EG《道德与治理》考点分享：WHAT IS A PROFESSION?
A profession is defined in the Oxford Dictionary as an occupational area or vocation that ‘involves prolonged training and a formal qualification’.
Members of professions are expected to behave ethically and in the best interests of society.
The key attributes listed below provide valuable guidance in recognising the existence of a profession:
systematic body of theory and knowledge
extensive education process for its members
ideal of service to the community
high degree of autonomy and independence
code of ethics for its members
distinctive ethos or culture
application of professional judgment
existence of a governing body.
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