《商業(yè)倫理與會計職業(yè)道德》復(fù)習(xí)提綱

1、商業(yè)倫理與會計職業(yè)道德復(fù)習(xí)提綱1. ethics environment環(huán)境1.1 兩個GAPl credibility gap 信譽差l expectation gap 期望差1.2 三個概念l stakeholders利益相關(guān)者l corporate social contrait 社會契約l corporate citizenship 公司公民1.3 三種方法l Five question approach 五問法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 獨立性l Advertising and solicitation廣告l Commissions 傭金l Contingent fees 或有取費3.3 The lessons借鑒意義l Evolutionary process 漸進式l Democratic process 民主性l Ever-changing process 不斷變化4. independence獨立性4.1 conflict of interest 利益沖突l independence in fact 實質(zhì)獨立主觀角度l independence in appearance 形式獨立客觀角度 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 雙重標準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6. enforcement of code實施6.1 美國相關(guān)管理機構(gòu)l AICPAl SECl SBAl Others6.2 三個環(huán)節(jié)Complaint 投訴 investigation 調(diào)查 sections 處罰7. legal liabilities法律責任7.1 三個階段l Ultramate contractual privity 合同關(guān)系責任l Credit alliance foreseeable third party 可預(yù)見第三者，連帶責任l

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