澳洲CPA考試筆記-道德

1、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 categ

2、ories(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 Profe

3、ssional 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

4、discredit to the professionProfessional independence: in mind; in appearance. (2.20)情況ThreatsafeguardsFinancial interestSelf-interest評估職位，影響金額，審計(jì)或非審計(jì)客戶Loan and guaranteeSelf-interestAn additional professional accountant from outside the firm to review the work performed.Close business relationshipSe

5、lf-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 predec

6、essor: 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 (s

7、elf-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 fro

8、m 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

9、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

10、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,

11、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. (便于客戶決定是否繼續(xù)使用服務(wù))Marketing ： should not

12、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, consul

13、tation 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 safeguar

14、dProfessional 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

15、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 e

16、thical theories 目的論 Teleological Ethical egoism （max benefit to self）(consequences, ends justify means) Utilitarianism (max benefit to 多數(shù)人) 義務(wù)論 Deontological (duties) Rights theory （2.56） Justice theory（2.57）Ethics of character Virtue ethics (expertise, courage, integrity)Normative theories example

17、in accounting: TBL (triple bottom line) reporting.Stakeholder theoryLimitation of utilitarianism: 難以量化結(jié)果，較主觀；難以確定所有的利益人；忽略少數(shù)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