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【正文】 2 ? Fidelity: Do I uphold my part of the relationship? ? Act Consciously: Do I know the assumptions on which I base my actions and are they valid? ? Utilitarianism ? Deontology 26 Consequences or Nature of Actions? ? Utilitarianism: [British Philosopher John Stuart Mill (18061873)]—Do my actions promote ―the Greatest Good for the Greatest Number of Individuals‖? ? Deontology: [German Philosopher Immanuel Kant (17241804)]– Examine the nature of actions rather than the outes achieved. Doing the right thing whatever the consequences. 27 An Ethical Dilemma (conflict in duties) ? Suppose you are the auditor of ABC auditing pany and you are doing an audit of XYZ Company (your client).The CFO of XYZ Co refuses to write down some inventory you strongly believe to be obsolete and not worth much. You discuss the situation with your own boss at ABC. Your boss (a good friend of the CFO) tells you to agree with the CFO. What should you do? 28 An Ethical Case Analysis Framework ? What are the facts? Who are the stakeholders (those affected)? ? What are the alternatives? ? What Ethical Principles Apply? ? Examine pros (advantages) and cons (disadvantages) of each alternative. ? Make a decision 29 Applying the Framework ? Stakeholders: yourself and family, your boss and pany, your client, the public (investors and creditors) who depend on financial statements. ? Alternatives: 1. Agree with CFO of XYZ Co . do not write down inventory 2. Disagree with your boss 3. Discuss situation with a senior partner ? Pros and Cons 30 No Easy Answers!!! 1 ? AGREE. PROS: Keep boss happy. Position secure for the moment。1 FINANCIAL ACCOUNTING AND REPORTING IN NORTH AMERICA Presented at School of Management, UESTC By Gee Lan, PhD Associate Professor of Accounting University Of Windsor Windsor, Ontario, Canada March 19, 2021 ： ； :； ： 2 Outline of Presentation 1 ? Roles of standard setting bodies (FASB, CICA), Managers, Aud
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