如何成为合格审计咨询师03.pptVIP

Professional Ethics Chapter 3 Learning Objective 1 What are Ethics? Need for Ethics Why People Act Unethically Prescribed Ethical Principles A Person’s Ethical StandardsDiffer from General Society 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 Ethical Dilemma Ethical Dilemma Learning Objective 3 Special Need for EthicalConduct in Professions CPAs Encouraged to ConductThemselves at a High Level CPAs Encouraged to ConductThemsel