道德思考

　　5.1.1 道德/企业道德定义、道德的分类及内容、常见企业道德问题、个人素质/职业素养的内容、IFAC/ACCA专业行为准则内容、

　　*ethics道德的定义：moral principles道德规范、guide behaviour指导行为

　　企业道德定义：array of moral values for managers or those in business to adhere to

　　*道德的分类：

　　道德的义务论Duty/Deontology：

　　absolute moral rules严格按照道德规范

　　道德的结果论Consequence/Utilitarianism：

　　outcomes & consequences根据结果判断、result in the greatest good for the greatest number of people结果产生的影响好坏

　　常见企业道德问题：

　　勒索Extortion、行贿bribery、受贿Grease Money、收受礼物Gifts

　　*Personal quality个人素质 P476

　　Reliability可信、responsibility责任、timeliness及时、coutesy有礼、respect尊敬

　　*Professional quality职业素养 P477

　　Independence独立、skepticism职业怀疑/判断、accountability责任、social responsibility社会责任

　　*IFAC(The International Federation of Accountant)：Code of Ethics for Professional Accountant—国际会计师联合会(IFAC)是一个国际组织代表了全球所有主要的会计组织。它的使命就是发展专业会计人员的高标准，提升他们提供服务的质量。

　　*ACCA(Association of Chartered Certified Accountants)：Code of Ethics and Conduct——Five fundamental principles of the ACCA code of ethics and conduct——IOPCP—P475

　　*Integrity诚信：straightforward直言不讳、honest诚实、fair dealing & truthfulness

　　*Objectivity客观：not allow bias不能有偏见、conflict of interest无利益冲突、undue Influence of others 过分影响他人to override professional or business judgement不能凌驾于职业判断

　　两种体现：

　　independent in mind(内在-complete work without bias or prejudice)/appearance(外在-question your objectivity)

　　*Professional competence & due care职业竞争力/客户关心：a continuing duty to maintain professional knowledge & skills(CPD-continuing personal development)、act diligently、professional standards

　　*Confidentiality保密：should not disclose披露、without proper & specific authority、duty to disclose(public interest);should not use for personal benefits为个人利益所用

　　*Professional behaviour：comply relevant lawas and regulations遵守法律法规、avoid actions that discredits the profession避免抹黑、professional capacity专业能力

　　5.1.2 道德威胁5类内容及safeguards、self-interest threat、self-review threat、advocacy threat、Familarity threat、Intimidation threat

　　*Ethical threats道德威胁：共5类

　　self-interest threat、self-review threat、advocacy threat、Familarity threat、Intimidation threat

　　Self-interest threat：financial/other interest influence、conflict of interest

　　分类：financial interest、close business relationship、employment with client、partner on client board、family & personal relationship、gifts & hospitality、Overdue fees、Percentage or contingent fee、High percentage of fees

　　financial interests(exists where an audit firm has a financial interst in a client’s affair、own shares)：不许a direct financial interest、an indirect material(重大的)financial interest in a client——assurance firm、partners in the same office、a member of assurance team、an immediate family member of assurance team

　　保护措施safeguards：disposing of the interest出卖股票、如有需求解雇利益者、告知审计委员会、找一个独立的partner来执行

　　Close business relationship：inappropriately close business relationship

　　内容：拥有重大经济利益、为审计客户提供多种服务

　　Materiality of interest and importance

　　Employment with client：staff transfer btw firm & client

　　Partner on client board：

　　*Family & Personal relationship：family or close personal relationship btw assurance firm & staff could seriouly threaten independence.

　　内容：审计活动中该人的职责、关系的亲密程度、

　　措施：removed、disclose relationship

　　Gifts & hospitality：unless insignificant value gifts

　　Overdue fees未付审计费：making a loan to a client(服务钱款尚未付清)、discuss the issue with audit committee、the possibility of resigning

　　Percentage or contingent fee成功酬金：inappropriate to accept a contingent fee for none assurance work from an assurance client

　　High percentage of fees高百分比收入来源：large proportion of the total fees、a large proportion of revenue of an individual partner

　　*采取措施：与审计委员会沟通、采取减少对该客户的依赖性、获得内外部质量控制检查、向第三方如ACCA求助

　　针对一个审计客户收入额：<=15%(未上市)、<=10%

　　Self-review threat：accountant、re-evaluate their previous judgement自己检查自己的工作;不仅提供外部审计服务还提供其他服务;若提供非审计方面服务审计员非independent

　　相关非审计服务内容：记账、财务信息系统的设计、评估、内审、人事/管理咨询方面

　　分类：recent service with an assurance client、General services、Preparing accounting records & financial statements、Taxation service、Internal audit service、Corporate finance、Other services

　　recent service with an assurance client：曾在审计客户担任职位

　　Safeguards：quality control review、与audit committee沟通

　　General services：

　　Preparing accounting records & financial statements：既做帐、又审计

　　Safeguards：使用公司员工做账、获得客户允许(尤其是上市公司)

　　Taxation service：

　　Internal audit service：

　　Safeguards：内部审计师由board/audit committee委任