澳洲CPA考试笔记-道德.docxVIP

第2章 Ethics Part A:Professional Ethics Concept of service ideal: (2.7) wellbeing of society; pursuit of excellence; community service. 5 Threats(2.11): Self-interest; self-review; advocacy; familiarity; intimidation Advocacy: promotes a position or opinion ; Familiarity: too sympathetic. 2 Safeguards categories(2.13): Institutional safeguards (Profession, legislation); Safeguards in work environment APESB 2008: Code of Ethics for Professional Accountants (2.14) : public interest Part A: General Application; Part B: Members in public practice; Part C: Members in Business 5 Fundamental principles of Professional Conduct: Integrity: straightforward and honest Objectivity: impartial, free from conflict of interest Professional competence and due care (2.26): competence (obtain, maintain); act diligently Confidentiality: duty continues even after relationship terminated. Professional behavior: action bring discredit to the profession Professional independence: in mind; in appearance. (2.20) 情况 Threat safeguards Financial interest Self-interest 评估职位，影响金额，审计或非审计客户 Loan and guarantee Self-interest An additional professional accountant from outside the firm to review the work performed. Close business relationship Self-interest and intimidation No safeguard if significant Family relationship; employment Self-interest and intimidation, familiarity Separation between audit and non-audit personnel (Chinese Walls) Not possess competency: self-interest threat to professional competence and due care. Communicate with predecessor: etiquette as effective safeguard to avoid appearance of solicitation; Ascertain any professional reason to not accept appointment Referral when beyond the competence (2.32) Member in public practice: 2 types of conflict of interest: incompatible activities: member directly compete with client (self-interest threat; obtain consent and notify all relevant parties that they have relationships with competitor client) conflicts betw