ethicsinauditing商業(yè)倫理(編輯修改稿)
2025-02-17 12:32 本頁面
【文章內(nèi)容簡介】 gement ? Management cannot be trusted BLANK 此處空白 Ethics in auditing: functions 審計中的職業(yè)道德：審計的功能 ? “Double duty work”（ 雙重職能 ） : In addition to acting as Enron Corp’s outside auditor, Arthur Andersen LLP also performed internal auditing services for Enron, raising further questions about the Big Five accounting firm’s independence and the degree to which it may have been auditing its own work. ? Such arrangements have bee more mon over the past decade. ? Andersen officials say their firm’s independence wasn’t impaired by the size or nature of the fees paid by Enron$52 million last year. ($25 million for audit fees , $27 million for other services, including tax and consulting work.) ? An Enron spokesman said, “The pany believed and continues to believe that Arthur Andersen’s role as Enron’s internal auditor would not promise Andersen’s role as independent auditor for Enron.” Ethical pressures besetting profession today: 當(dāng)今職業(yè)界受到的道德壓力 ? Risks and dangers to the integrity of the accounting and auditing practice created by: Conflicts of interest (利益沖突） Necessity of surviving in a petitive market（市場競爭中求得生存） 財務(wù)丑聞與財務(wù)總監(jiān)的壓力 Pressures in Scandals ? Reports to Chief Financial Officer (CFO) ? CFO reports to the Chief Executive Officer (CEO) ? In many scandals, CFO gave into pressure of the CEO to prepare materially false or misleading financial statements 財務(wù)丑聞與財務(wù)總監(jiān)的壓力 Controller’s Position ? Controller’s position has dual obligations – Loyalty to employer – Adherence to ethical standards ? Remains silent violates Code of Conduct ? May bee party to lawsuit for constructive or actual fraud 財務(wù)丑聞與財務(wù)總監(jiān)的壓力 Steps for Controller ? In case of material misstatement in financial statements, the controller should ? Inform the CFO ? If the CFO does nothing, then inform the CEO ? If the CEO does nothing, then inform the audit mittee and/or BOD ? Remended to prepare informative memorandum 財務(wù)丑聞與財務(wù)總監(jiān)的壓力 Controller’s Position ? Loyalty should not take precedence over other values – Honesty – Integrity ? Should question whether this is the kind of anization he wants to be associated with on a longterm basis ? Can bee part of the coverup ? First step down the ethical slippery slope BLANK 此頁空白 美國公認(rèn)審計準(zhǔn)則 (GAAS) ? Auditing Standards Board – Privately owned businesses ? Public Company Accounting Oversight Board (PCAOB) – Public panies PCAOB ? GAAS incorporated into PCAOB ? Establishes auditing standards for public panies ? Required standards, not generally accepted ? Establishes independence rules ? Establishes quality control standards for registered CPA firms ? Conducts peer review for registered firms GAAS General Standards（總則） 1. 適當(dāng)?shù)膶I(yè)技能培訓(xùn)與正握程度 Adequate technical training and proficiency 2. 保持獨立性 Independence in mental attitude 3. 執(zhí)行審計以及出具審計報告過程中應(yīng)有的關(guān)注 Due care in the performance of the audit and preparation of the report GAAS Standards of Field Work（現(xiàn)場） 1. 適當(dāng)?shù)赜媱潓徲嬋蝿?wù)，監(jiān)管審計小組成員Adequately plan the audit work and supervise assistants 2. 充分了解客戶內(nèi)部控制，以便適當(dāng)計劃審計
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