professionalethics(英文版)(ppt47頁)(已修改)
2025-03-04 22:53 本頁面
【正文】 4 1 Professional Ethics Chapter 4 4 2 What are Ethics? Ethics can be defined broadly as a set of moral principles or values. Each of us has such a set of values. We may or may not have considered them explicitly. 4 3 Need for Ethics Ethical behavior is necessary for a society to function in an orderly manner. The need for ethics in society is sufficiently important that many monly held ethical values are incorporated into laws. 4 4 Why People Act Uhically 4 5 Prescribed Ethical Principles Example 4 6 Ethical Dilemmas 4 7 Rationalizing Uhical Behavior 4 8 Resolving Ethical Dilemmas 4 9 Resolving Ethical Dilemmas 4 10 Ethical Dilemma A staff person has been informed that he will work hours without recording them as hours worked. Firm policy prohibits this practice. Another staff person has stated that this is mon practice in the firm. 4 11 Ethical Dilemma Is it ethical for the staff person to work hours and not record them as hours worked in this situation? Who is affected? How are they affected? What alternatives does the staff person have? 4 12 Special Need for Ethical Conduct in Professions Our society has attached a special meaning to the term professional. A professional is expected to conduct himself or herself at a higher level than most other members of society. 4 13 CPAs Encouraged to Conduct Themselves at a High Level Conduct of CPA firm personnel CPA examination GAAS and interpretations Continuing education requirements 4 14 CPAs Encouraged to Conduct Themselves at a High Level Conduct of CPA firm personnel SEC Peer review Quality control 4 15 CPAs Encouraged to Conduct Themselves at a High Level Conduct of CPA firm personnel Legal liability Division of CPA firms Code of Professional Conduct 4 16 Code of Professional Conduct Principles Ideal standards o
環(huán)評公示相關(guān)推薦
鄂ICP備17016276號-1