澳洲CPA考试笔记-道德.docx

第2章 EthicsPart A:Professional EthicsConcept of service ideal: (2.7)wellbeing of society; pursuit of excellence; community service.5 Threats(2.11): Self-interest; self-review; advocacy; familiarity; intimidationAdvocacy: promotes a position or opinion ; Familiarity: too sympathetic.2 Safeguards categories(2.13): Institutional safeguards (Profession, legislation); Safeguards in work environmentAPESB 2008: Code of Ethics for Professional Accountants (2.14) : public interestPart A: General Application; Part B: Members in public practice; Part C: Members in Business5 Fundamental principles of Professional Conduct:Integrity: straightforward and honestObjectivity: impartial, free from conflict of interestProfessional competence and due care (2.26): competence (obtain, maintain); act diligentlyConfidentiality: duty continues even after relationship terminated.Professional behavior: action bring discredit to the professionProfessional independence: in mind; in appearance. (2.20)情况ThreatsafeguardsFinancial interestSelf-interest评估职位，影响金额，审计或非审计客户Loan and guaranteeSelf-interestAn additional professional accountant from outside the firm to review the work performed.Close business relationshipSelf-interest and intimidationNo safeguard if significantFamily relationship;employmentSelf-interest and intimidation, familiaritySeparation between audit and non-audit personnel (Chinese Walls)Not possess competency: self-interest threat to professional competence and due care.Communicate with predecessor: etiquette as effective safeguard to avoid appearance of solicitation; Ascertain any professional reason to not accept appointmentReferral when beyond the competence (2.32)Member in public practice:2 types of conflict of interest: incompatible activities: member directly compete with client (self-interest threat; obtain consent and notify all relevant parties that they have relationships with competitor client)conflicts between two or more client(2.33): one client compete with another client (take over bid); Must not provide service to both clients unless consent to do so is received from both clients. Without express consent from both clients, resigning from one or both client is appropriate safeguard.Second opinion: when a member is asked to provide second opinion, he should seek permission from the client to contact existing accountant and discuss the transaction in question to ensure that the member provides a fully informed second opinion. Provide a copy of opinion to existing accountant.Fee:(2.35) 超15% of firms total fee, additional independent professional accountant must review the work done. Documentation of that review should be given to the applicable professional body. (self-interest threat); contingent fee (self-interest threat to integrity, no safeguard); referral fee or commission (self-interest threat to objectivity and professional competence and due care, safeguard to inform client in writing to reduce threat: arrangement existence, identity of party, agency fee calculation method)Soft dollar benefit and commission: (2.36) member should adopt fee-for-service approach.Where member accepts commissions or other incentives, member must fully and clearly disclose to the client the nature and extent of such fees. (便于客户决定是否继续使用服务)Marketing ： should not exaggerate claims for service; make disparaging reference or comparison.Member in business:Safeguard: consultation with superiors; consider informing appropriate authorities; seek legal advice, resign.Reporting with integrity(2.40)Financial interest: self-interest threatsafeguard: disclosure, consultation with superiors/ those charged with governance. Internal external audit procedures.Gifts, hospitality and inducements: self-interest and intimidation threatsafeguard: informing superiors/ those charged with governance. Not accept, explaining employers gift guidelines.Offering gift; no safeguardProfessional discipline:(2.47)Complainant should first solve with member. Then forward to Manager-professional conduct. Then refer to PCO (professional conduct officer) for investigation.Case heard by the Disciplinary Committee, attendance are: Professional Conduct Council; legal representative of CPA Australia; Member and his legal adviser; PCO.One person Tribunal (OPT)(2.48): purely technical nature, comprises a member of the disciplinary committee.Formal complaints process does not investigate fee issues.Part B: Conceptual framework(2.50)Psychological theory Psychological egoismNormative ethical theories 目的论 Teleological Ethical egoism （max benefit to self）(consequences, ends justify means) Utilitarianism (max benefit to 多数人) 义务论 Deontological (duties) Rights theory （2.56） Justice theory（2.57）Ethics of character Virtue ethics (expertise, courage, integrity)Normative theories example in accounting: TBL (triple bottom line) reporting.Stakeholder theoryLimitation of utilitarianism: 难以量化结果，较主观；难以确定所有的利益人；忽略少数人利益Justice theory: justice is a function of contributions and rewards.Kohlbergs CMD (cognitive moral development): 6 stages of ethical reasoning. (2.61)Scheins six primary mechanism (2.67)Ethical decision-making models:American Accounting Association (AAA) model: (2.73) 7步AICPA