Chapter 3 ETHICS UNDERSTANDING AND MEETING ETHICAL EXPECTATIONS 审计学-基于环境变化的概念英文版教材.pptVIP

Chapter 3;Discuss Strong Governance and High Ethical Standards;Comment on Accepting a Public Trust;Reflect Upon the Unique Licensure for CPAs;Independence: A Foundation Requirement ;Discuss Ways of Managing Threats to Independence;SECs Principles for Judging Independence Prohibited Service ;Prohibited Services, Sarbanes-Oxley Act of 2002;Internal audit outsourcing services Management functions or human resources - Broker or dealer, investment advisor, or investment banking services Legal services and expert services unrelated to the audit Any other service that the Board determines, by regulation, is impermissible The Act requires that the clients audit committee pre-approve any non-audit services, including tax services, not specifically prohibited ;Review the AICPA Code of Professional Conduct ;Review the AICPA Principles of Professional Conduct;List the AICPA Rules of Conduct;AICPAs Approach to Independence;Interpretations of Rule 101 - Financial Interest;Interpretations of Rule 101 - Employment ;Independence Safeguard: A Proactive Approach;Rule 102 - Integrity and Objectivity;Rule 201 - General Standards;Rule 301 - Confidential Client Information ;Rule 301 - Confidential Client Information - Exceptions;Rule 302 - Contingent Fees ;Rule 502 - Advertising and Other Forms of Solicitation;Rule 503 - Commissions and Referral Fees;Enforcement of the Code;Discuss Ethical Theories: Resolving Issues;Discuss Utilitarian Theory;Discuss Rights Theory;Comment on An Ethical Framework (utilizing Utilitarian Rights Theories)