accountingethics中山大學商業(yè)倫理-文庫吧
2025-01-06 12:41 本頁面
【正文】 ith a set of hard fast rules, some people will try and look for loopholes and not work within the spirit of the rules and therefore attempt to gain an unfair advantage. Also, not every situation can be foreseen by rule makers. If an activity was not specifically prohibited by the rules, unscrupulous individuals would assume it was permitted, even through it was clearly against the spirit of the rules. A rulesbased approach, therefore, involves a reactive assessment of a list of known threats. 過去：規(guī)則導向（ RULEBASED） ? An alternative approach which is supported by the International Federation of Accountants, the global anisations for the accountancy profession, it to ensure that all professional accountants apply a set of fundamental principles to any decision which may present an ethical dilemma. 現(xiàn)在的趨勢：原則導向（ PRINCIPLEBASED） ? It places on each professional accountant the requirement to reflect on their activities and ensure decisions and actions taken are consistent with a set of fundamental principles. 會計人員的判斷和行為要與基本的道德原則一致 會計倫理的基礎 Ethical Foundations of Accounting ? 公共利益優(yōu)先于個人利益 Placing the public interest ahead of one?s own selfinterest ? 科爾伯格 “ 道德發(fā)展理論 ” 的 6階段 Sixth stage in Kohlberg?s model ? 倫理動機及倫理特征 Moral motivation and moral character ? 公正 Integrity 審計與倫理標準 Auditing and Ethics Standards ? 獨立性 Independence ? 公正性 Integrity ? 客觀性 Objectivity ? 應有關注 Due Care AICPA 倫理規(guī)范及其解釋 Ethics Rules and Interpretations ? 獨立、公正與客觀 ? Independence, Integrity and Objectivity ? 職業(yè)準則與工作質(zhì)量 ? Professional Standards and Quality of Work ? 對客戶的責任 ? Responsibilities to Clients ? 其他責任與實務 ? Other Responsibilities and Practices 獨立性 Independence ? 財務關系 Financial relationships ? 業(yè)務關系 Business relationships ? 家庭成員關系 Family relationships ? 適用于所有的審計及其它鑒證服務 Required for all audit and other attestation services 獨立性受到損害的情形 Impairments to Independence ? 在客戶中存在直接的財務利益 Direct financial interest in the client ? 在客戶中存在重大的間接財務利益 Material indirect financial interest in the client ? 向客戶提供或從客戶處獲取信貸，包括住房抵押貸款 Loans to or from a client including home mortgage loans 可以允許的貸款事項 Permitted Loans ? 以汽車本身為共同擔保的購車貸款 Automobile loans collateralized by the automobile ? 全額以現(xiàn)金存款為擔保的各項貸款事項 Loans ful
教學課件相關推薦
鄂ICP備17016276號-1