Professional ethics.pdfVIP

Professional ethics 职业道德 LEARNING OBJECTIVES 学习目标 Thorough study of this chapter will enable you to 通过学习这一章节可以使你 3-1 Distinguish ethical from unethical behavior in personal, professional, and business contexts. 3-1 从个人的，职业的和商业的角度区分道德和不道德的行为 3-2 Identify ethical dilemmas and describe how they can be addressed. 3-2 识别道德困境以及描述如何表达 3-3 Describe the ethical concerns specific to the accounting profession. 3-3 描述会计职业相关的道德 3-4 Explain the purpose and content of the AICPA Code of Professional Conduct. 3-4 解释美国会计师协会职业行为准则的目的和内容 3-5 Discuss independence as it applies to the AICPA Code. 3-5 讨论美国会计师协会准则的独立性 3-6 Discuss the integrity and objectivity as they apply to the AICPA Code. 3-6 讨论美国会计师协会准则的完整性和客观性 3-7 Discuss the AICPA Code rules on technical standards. 3-7 讨论准则对技术标准的规定 3-8 Discuss the AICPA Code rules on confidentiality and contingent fees. 3-8 讨论准则对机密性和成功酬金的规定 3-9 Explain the AICPA Code rule on discreditable acts. 3-9 解释准则对不可信行为的规定 3-10 Explain the AICPA Code rules on advertising, solicitation, commissions, and referral fees. 3-10 解释准则对广告，恳求，委托和介绍费的规定 3-11 Explain the acceptable forms of organization of CPA firms. 3-11 解释CPA 公司组织结构的可接受形式 3-12 Describe the enforcement mechanisms for the rules of conduct. 3-12 描述行为准则的执行机制 You never really know what your ethics are until they’re put to the test 在你得到测试前，你不会真正知道你的道德水平 Lorna Carroll had heard some real winners in her day, but this was a new one. She was the administrative manager for the Milwaukee office of Bjornson, Johnson, Halberg Smith. One of her fu