《商業(yè)倫理與會(huì)計(jì)職業(yè)道德》復(fù)習(xí)提綱

1、商業(yè)倫理與會(huì)計(jì)職業(yè)道德復(fù)習(xí)提綱1. ethics environment環(huán)境1.1 兩個(gè)GAPl credibility gap 信譽(yù)差l expectation gap 期望差1.2 三個(gè)概念l stakeholders利益相關(guān)者l corporate social contrait 社會(huì)契約l corporate citizenship 公司公民1.3 三種方法l Five question approach 五問(wèn)法l Moral standards approach 道德法l Pastin approach 帕斯汀法2. professionalization職業(yè)化2.1 區(qū)別于cccu

2、pation，profession的五個(gè)特征l full-time jobl training & educationl professional bodyl licensing & certificationl code of ethics2.2 建立ethics code的目的l self-interestl public interest3. development of code規(guī)范的建立3.1AICPA，1905年，influenced byBritish；lawyer & doctors3.2 Controversial areasl Independenc

3、e 獨(dú)立性l Advertising and solicitation廣告l Commissions 傭金l Contingent fees 或有取費(fèi)3.3 The lessons借鑒意義l Evolutionary process 漸進(jìn)式l Democratic process 民主性l Ever-changing process 不斷變化4. independence獨(dú)立性4.1 conflict of interest 利益沖突l independence in fact 實(shí)質(zhì)獨(dú)立主觀(guān)角度l independence in appearance 形式獨(dú)立客觀(guān)角度 financial in

4、terest ( director / considerable indirector ) employment ( payment / no payment )4.2 Thrests to objectivityl Self-interestl Self-reviewl Advocacyl Familiarity or trustl Limitation4.3 Double Standards 雙重標(biāo)準(zhǔn)l SECl ISBIndependence Standards Board5. competence, due care & confidentialityl competence勝

5、任l due care職業(yè)關(guān)注l confidentiality保密l multidiscipline practice 混業(yè)經(jīng)營(yíng)6. enforcement of code實(shí)施6.1 美國(guó)相關(guān)管理機(jī)構(gòu)l AICPAl SECl SBAl Others6.2 三個(gè)環(huán)節(jié)Complaint 投訴 investigation 調(diào)查 sections 處罰7. legal liabilities法律責(zé)任7.1 三個(gè)階段l Ultramate contractual privity 合同關(guān)系責(zé)任l Credit alliance foreseeable third party 可預(yù)見(jiàn)第三者，連帶責(zé)任l

6、1995 Reform Act proportionate liability 比例責(zé)任7.2 第三階段l CPA本身無(wú)過(guò)錯(cuò)，可適用比例責(zé)任（Roportionate Liability）l CPA有意識(shí)參與造假過(guò)程，仍適用連帶責(zé)任（Joint & Several Liability）8. taxation services8.1 處理三者責(zé)任l Clientl Governmentl Public8.2 Guidance 指導(dǎo)l AICPA codel Circular 230l Standards (1-8號(hào))8.3 區(qū)分l Evasionl Avoidancel Avoision9. consuting services 咨詢(xún)9.1 General Standardsl Professional competencel Due Professional Carel Planning and Supervisionl Sufficient Relevan