审计学一种整合方法第12版英文版Chapter04.pptxVIP

Professional Ethics;Learning Objective 1;What Are Ethics?;Illustrative PrescribedEthical Principles;Need for Ethics;Why People Act Unethically;A Person Chooses toAct Selfishly – Example;A Person Chooses toAct Selfishly – Example;Learning Objective 2;Ethical Dilemmas;RationalizingUnethical Behavior;Resolving Ethical Dilemmas;Resolving Ethical Dilemmas;Relevant Facts;Ethical Issue;Learning Objective 3;Special Need for Ethical Conduct in Professions;Difference Between CPA Firms and Other Professionals;CPAs Encouraged to ConductThemselves at a High Level;Learning Objective 4;Code of Professional Conduct;Code of Professional Conduct;Ethical Principles;Ethical Principles;Ethical Principles;Standards of Conduct;Learning Objective 5;Independence;Sarbanes-Oxley Act and SEC Provisions Addressing Auditor Independence;Sarbanes-Oxley Act and SEC Provisions Addressing Auditor Independence;Sarbanes-Oxley Act and SEC Provisions Addressing Auditor Independence;Audit Committees;Audit Committees;Conflicts Arising from Employment Relationships;Partner Rotation;Ownership Interests;Independence Standards Board;Other Issues;Learning Objective 6;Rules of Conduct;Financial Interests;Related FinancialInterests Issues;Litigation Between CPA Firmand Client;Bookkeeping and Other Services;Bookkeeping and Other Services;Bookkeeping and Other Services;Learning Objective 7;Other Rules of Conduct;Other Rules of Conduct;Learning Objective 8;Enforcement;End of Chapter 4