审计学：一种整合方法（第16版）阿尔文·阿伦斯-arens_aud16_inppt04.pptxVIP

Professional ethicsChapter 4Copyright ?2017 Pearson Education, Inc.4-1 Chapter 4 Learning Objectives4-1 Distinguish ethical from unethical behavior in personal and professional contexts.4-2 Resolve ethical dilemmas using an ethical framework.4-3 Explain the importance of ethical conduct for the accounting profession. 4-4 Describe the purpose and content of the AICPA Code of Professional Conduct.Copyright ? 2017 Pearson Education, Inc.4-2 Chapter 4 Learning Objectives (cont.)4-5 Apply the AICPA Code rules and interpretations on independence and explain their importance.4-6 Understand Sarbanes-Oxley Act and other SEC and PCAOB independence requirements and additional factors that influence auditor independence.4-7 Understand the requirements of other rules under the AICPA Code.4-8 Describe the enforcement mechanisms for CPA conduct.Copyright ? 2017 Pearson Education, Inc.4-3 Copyright ? 2017 Pearson Education, Inc.4-4OBJECTIVE 4-1Distinguish ethical from unethical behavior in personal and professional contexts. What are ethics?Ethics can be defined broadly as a set of moral principles or values. One set of ethical principles is detailed in Figure 4-1.Ethical behavior is necessary for a society to function in an orderly manner.The need for ethics in society is sufficiently important that many commonly held values are incorporated into laws.Copyright ? 2017 Pearson Education, Inc.4-5 Copyright ?2017 Pearson Education, Inc.4-6 what are ethics? (cont.)Copyright ? 2017 Pearson Education, Inc.4-7Why People Act UnethicallyMost people define unethical behavior as conduct that differs from what they believe is inappropriate given the circumstances.There are two primary reasons why people act unethically:The person’s ethical standards differ from general society’sThe person chooses to act selfishlyA considerable portion of unethical behavior results from selfish behavior. Copyright ? 2017 Pearson Educa