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WhatisF1EthicsWhatisF1EthicsinHumanresourcemanagementCorporategovernanceandinternalcontrolsystemThebusinessorganization,itsstakeholdersandtheexternalenvironment(A)PartEthicsPartEthicsinProfessionalProfessionalethicsinaccountantandLearning??Learning?????FrameworkofTheethicalenvironmentEthicsinorganizationAccountantsandethicsEthicsinbusiness1FrameworkofEthicsisa1FrameworkofEthicsisasetofmoralprinciplestoguidebehaviorandtheanalysisofrightandwrongandassociatedresponsibility.SocialmustfollowonlylistedexpectedtofollowMoreregulation,lessMorefreedom,less1.1PrinciplesofCorporateThefollowingtableillustrates1.1PrinciplesofCorporateThefollowingtableillustratesthe11coreprinciplesthatunderliemostgoodcorporategovernancesystemsacrosstheQualitiesthatensurethebestdecisionsareQualitiesthatensurehonestandtransparent2Ethical2Ethical事情對(duì)不對(duì)，看結(jié)Ethicsbasedonduty---Deontology事情對(duì)不對(duì)，看責(zé)任在誰(shuí)頭2.1Ethics2.1Ethicsbasedonconsequences-2.2Ethicsbasedonduty-Behavior2.2Ethicsbasedonduty-Behaviorshouldbegovernedbyabsolutemoralrulesthatapplyinall事情對(duì)不對(duì)，看責(zé)任在誰(shuí)頭?RelativismistheviewthatawidevarietyofacceptableethicalbeliefsandpracticesTheethicsthataremostappropriateinagivensituationwilldependontheconditionsatthat看責(zé)任在誰(shuí)頭上---視情況而?Absolutismistheviewthatthereisanunchangingsetofethicalprinciplesthatwillapplyinallsituations,atalltimesandinallsocieties.看責(zé)任在誰(shuí)頭上---有一把不變的“尺子”來(lái)衡2.2.1AppraisalofHighlightcognitive2.2.1AppraisalofHighlightcognitiveanythingDifferingabsolutistbeliefsresultinmoralconflictIdeassuchasfinaltruthdohavemoreeveryoneisright=everyoneis2.2.2Appraisalofthe2.2.2AppraisalofthestatementthatabsolutetruthdoesnotexistisflawedtakenoaccountofevolvingClear,avoidtwoabsolutistopinionsmaybe/alsotrueaccordingtoarelative2.3Rights,virtues2.3Rights,virtuesandsocialHumanVirtueethicscontinuestoexertasubtleSocialPreservingandimprovingqualityofProtectsocialminoritiesandunder-privilegedCSR:costbenefit2.4Ethical2.4Ethicalproblemsfacing?Extortion敲詐勒?Bribery賄Thisreferstopaymentsforservicestowhichacompanyisnotlegally?Greasemoney潤(rùn)滑Multinationalcompaniesaresometimesunabletoobtainservicestowhichtheyarelegallybecauseofdeliberatestallingbylocalofficials.(oilthemachineryof?Gifts禮Exercise1Exercise1–LevelAcompanyislegallyentitledtotherightofbuildingafactoryinthisarea.However,theapprovalhasnotyetbeenofferedbythegovernment.Thecompanymadepaymentstosomekeyofficialsinordertoobtaintheapprovalquickly.WhichtypeofethicalproblemdoesthiscompanyGrease3.1EthicsinOrganizational3.1EthicsinOrganizationalvaluesthatpromoteü3.2EthicsinSeven3.2EthicsinSevenprinciplesinpublicü3.3Approachesto3.3Approachestomanagingactswithintheletterofthelaw,andthatviolationsareprevented,detectedandconcernforthelawwithanemphasisonmanagerialresponsibilityforethicalWhistleblowingisthedisclosurebyanemployeeofillegal,immoralorillegitimatepracticesonpartoftheExercise2–Exercise2–LevelWhichofthefollowingisthepurposeofcorporatecodeofTodealwiththeproblemoftherelationshipsbetweensuppliersandTosolvethecorporatesocialresponsibilityencounteredduringtheoperationoftheToprovidetheguidanceofmoralbehaviorstoemployeestoresolveproblemsencounteredintheTosolvethemoraldilemmathatorganizationsappearinthe4.1Accountantsand4.1Accountantsand?ProfessionalcompetenceandduecareProfessional4.1Accountants4.1AccountantsandExercise3Exercise3–LevelYouaretheauditorforaclientofTVmanufacturer.Thedirectoroftheclienthasofferedyouanexpensivetelevisionasagiftfordoingtheaudit.Ifyouacceptthegift,whichofthefollowingprinciplemaybeProfessional4.2Personal4.2Personalandprofessionalqualitiesofan(2)“教你做會(huì)計(jì)師”=professional4.3.1Self4.3.1Selfinterest4.3.2Self4.3.2Selfreview4.3.3Advocacy4.3.3AdvocacyWheretheassurancefirmisinapositionoftakingtheclient'spartinadisputeorsomehowactingastheiradvocate.Themostobviousinstancesofthiswouldbewhenafirmofferedlegalservicestoaclientand,say,defendedtheminalegalcaseorprovidedevidenceontheirbehalfasanexpertwitness.專業(yè)的會(huì)計(jì)審計(jì)人才不能替客戶向第三方發(fā)4.3.4Familiarity4.3.4FamiliarityWhereindependenceisjeopardizedbytheauditfirmanditsstaffbecomingoverfamiliarwiththeclientanditsstaff.Thereisasubstantialriskoflossofprofessionalskepticisminsuchcircumstances.Thiscanseriouslycompromiseprofessionaljudgement.Thiscouldoccuranauditfirmhavingalongassociationwitha4.3.5Intimidation4.3.5IntimidationWhenmembersoftheassuranceteamhavereasontobeintimidatedbyclientItoccurswhenanaccountantisdeterredfromactingobjectivelybyactualorperceivedthreats,forexampleanaccountantisthreatenedwithdismissaloveradisagreementaboutapplicationofanaccountingprinciple.üindependenceofüindependenceofExercise4–Exercise4–LevelAccountantsmayfacewithvariousthreats.PleaseselecttherightoptionforeachscenarioJohnhasbeenauditingCCofor16AnnaactsasanauditorofDCoandsheisaskedtowitnessinthecourt3Finnispromisedabonusifhesignsandignorestheoverstatedmargin4MaypreparedSOFPforacompany.Atthesametimesheisalsoan1-Familiarity;2-Advocacy;3-Self-interest;4-Self-1-Self-review;2-Advocacy;3-Familiarity;4-Self-1-Advocacy;2-Self-review;3-Self-interest;4-1-Self-review;2-Selfreview;3-Self-interest;4-5Ethicsin5EthicsinEthicsinbusiness:'Theapplicationofethicalvaluestobusinessbehaviour.Ethicsinbusinessmaybeexpressedinfollowings:üMissionEmployeetrainingprogramUnwrittenrulesandcustomsI:individual'sprofessionalresponsibilitytoact.Do:practicalactionsBest:choicesbetweendifferentcoursesofEstablishanissueofEstablishCRP(CorporateResponsibilityPolicies)CorporateResponsibilityReports5Ethics5EthicsinEthicaldilemmasaresituationswheretwoethicalvaluesorrequirementsseemtobeSocietalvalues-thePersonalvalues-valuesandprinciplesheldbytheindividualCorporatevalues-thevalu