【7A文】审计资料--审计职业道德.ppt

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1、ProfessionalEthicsChapter4WhatareEthics?Ethicscanbedefinedbroadlyasasetofmoralprinciplesorvalues.Eachofushassuchasetofvalues.Wemayormaynothaveconsideredthemexplicitly.NeedforEthicsEthicalbehaviorisnecessaryforasocietytofunctioninanorderlymanner.Theneedforethicsinsocietyissufficientlyi

2、mportantthatmanycommonlyheldethicalvaluesareincorporatedintolaws.WhyPeopleActUnethicallyTheperson’sethicalstandardsaredifferentfromthoseofsocietyasawhole.Thepersonchoosestoactselfishly.Inmanyinstances,bothreasonsexist.PrescribedEthicalPrinciplesExampleTrustworthinessRespectFairnessRe

3、sponsibilityCaringCitizenshipEthicalDilemmasAnethicaldilemmaisasituationapersonfacesinwhichadecisionmustbemadeaboutappropriatebehavior.RationalizingUnethicalBehaviorEverybodydoesit.Ifit’slegal,it’sethical.LikelihoodofdiscoveryandconsequencesResolvingEthicalDilemmas1.Obtaintherelevant

4、facts.2.Identifytheethicalissuesfromthefacts.3.Determinewhoisaffected.ResolvingEthicalDilemmas4.Identifythealternativesavailabletothepersonwhomustresolvethedilemma.5.Identifythelikelyconsequenceofeachalternative.6.Decidetheappropriateaction.EthicalDilemmaAstaffpersonhasbeeninformedtha

5、thewillworkhourswithoutrecordingthemashoursworked.Firmpolicyprohibitsthispractice.Anotherstaffpersonhasstatedthatthisiscommonpracticeinthefirm.EthicalDilemmaIsitethicalforthestaffpersontoworkhoursandnotrecordthemashoursworkedinthissituation?Whoisaffected?Howaretheyaffected?Whatalterna

6、tivesdoesthestaffpersonhave?SpecialNeedforEthicalConductinProfessionsOursocietyhasattachedaspecialmeaningtothetermprofessional.Aprofessionalisexpectedtoconducthimselforherselfatahigherlevelthanmostothermembersofsociety.CPAsEncouragedtoConductThemselvesataHighLevelConductofCPAfirmpers

7、onnelCPAexaminationGAASandinterpretationsContinuingeducationrequirementsCPAsEncouragedtoConductThemselvesataHighLevelConductofCPAfirmpersonnelSECPeerreviewQualitycontrolCPAsEncouragedtoConductThemselvesataHighLevelConductofCPAfirmpersonnelLegalliabilityDivisionofCPAfirmsCodeofProfes

8、siona