道德思考
5.1.1 道德/企業(yè)道德定義、道德的分類及內(nèi)容、常見(jiàn)企業(yè)道德問(wèn)題、個(gè)人素質(zhì)/職業(yè)素養(yǎng)的內(nèi)容、IFAC/ACCA專業(yè)行為準(zhǔn)則內(nèi)容、
*ethics道德的定義：moral principles道德規(guī)范、guide behaviour指導(dǎo)行為
企業(yè)道德定義：array of moral values for managers or those in business to adhere to
*道德的分類：
道德的義務(wù)論Duty/Deontology：
absolute moral rules嚴(yán)格按照道德規(guī)范
道德的結(jié)果論Consequence/Utilitarianism：
outcomes & consequences根據(jù)結(jié)果判斷、result in the greatest good for the greatest number of people結(jié)果產(chǎn)生的影響好壞
常見(jiàn)企業(yè)道德問(wèn)題：
勒索Extortion、行賄bribery、受賄Grease Money、收受禮物Gifts
*Personal quality個(gè)人素質(zhì) P476
Reliability可信、responsibility責(zé)任、timeliness及時(shí)、coutesy有禮、respect尊敬
*Professional quality職業(yè)素養(yǎng) P477
Independence獨(dú)立、skepticism職業(yè)懷疑/判斷、accountability責(zé)任、social responsibility社會(huì)責(zé)任
*IFAC(The International Federation of Accountant)：Code of Ethics for Professional Accountant—國(guó)際會(huì)計(jì)師聯(lián)合會(huì)(IFAC)是一個(gè)國(guó)際組織代表了全球所有主要的會(huì)計(jì)組織。它的使命就是發(fā)展專業(yè)會(huì)計(jì)人員的高標(biāo)準(zhǔn)，提升他們提供服務(wù)的質(zhì)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誠(chéng)信：straightforward直言不諱、honest誠(chéng)實(shí)、fair dealing & truthfulness
*Objectivity客觀：not allow bias不能有偏見(jiàn)、conflict of interest無(wú)利益沖突、undue Influence of others 過(guò)分影響他人to override professional or business judgement不能凌駕于職業(yè)判斷
兩種體現(xiàn)：
independent in mind(內(nèi)在-complete work without bias or prejudice)/appearance(外在-question your objectivity)
*Professional competence & due care職業(yè)競(jìng)爭(zhēng)力/客戶關(guān)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為個(gè)人利益所用
*Professional behaviour：comply relevant lawas and regulations遵守法律法規(guī)、avoid actions that discredits the profession避免抹黑、professional capacity專業(yè)能力
5.1.2 道德威脅5類內(nèi)容及safeguards、self-interest threat、self-review threat、advocacy threat、Familarity threat、Intimidation threat
*Ethical threats道德威脅：共5類
self-interest threat、self-review threat、advocacy threat、Familarity threat、Intimidation threat
Self-interest threat：financial/other interest influence、conflict of interest
分類：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)：不許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
保護(hù)措施safeguards：disposing of the interest出賣股票、如有需求解雇利益者、告知審計(jì)委員會(huì)、找一個(gè)獨(dú)立的partner來(lái)執(zhí)行
Close business relationship：inappropriately close business relationship
內(nèi)容：擁有重大經(jīng)濟(jì)利益、為審計(jì)客戶提供多種服務(wù)
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.
內(nèi)容：審計(jì)活動(dòng)中該人的職責(zé)、關(guān)系的親密程度、
措施：removed、disclose relationship
Gifts & hospitality：unless insignificant value gifts
Overdue fees未付審計(jì)費(fèi)：making a loan to a client(服務(wù)錢款尚未付清)、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高百分比收入來(lái)源：large proportion of the total fees、a large proportion of revenue of an individual partner
*采取措施：與審計(jì)委員會(huì)溝通、采取減少對(duì)該客戶的依賴性、獲得內(nèi)外部質(zhì)量控制檢查、向第三方如ACCA求助
針對(duì)一個(gè)審計(jì)客戶收入額：<=15%(未上市)、<=10%
Self-review threat：accountant、re-evaluate their previous judgement自己檢查自己的工作;不僅提供外部審計(jì)服務(wù)還提供其他服務(wù);若提供非審計(jì)方面服務(wù)審計(jì)員非independent
相關(guān)非審計(jì)服務(wù)內(nèi)容：記賬、財(cái)務(wù)信息系統(tǒng)的設(shè)計(jì)、評(píng)估、內(nèi)審、人事/管理咨詢方面
分類：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：曾在審計(jì)客戶擔(dān)任職位
Safeguards：quality control review、與audit committee溝通
General services：
Preparing accounting records & financial statements：既做帳、又審計(jì)
Safeguards：使用公司員工做賬、獲得客戶允許(尤其是上市公司)
Taxation service：
Internal audit service：
Safeguards：內(nèi)部審計(jì)師由board/audit committee委任
，我們將會(huì)及時(shí)處理。