Identifyinganethicaldilemma识别职业道德困境.PPT

职业道德讲座 Anton Colella, Chief Executive, The Institute of Chartered Accountants of Scotland (ICAS) 柯安彤 , 执行总裁, 苏格兰特许会计师协会 Douglas Nisbet, President, The Institute of Chartered Accountants of Scotland (ICAS) 道格拉斯·尼斯贝特, 会长,苏格兰特许会计师协会 2 February 2010 2010年2月2日 讲座概况 Introduction – Ethics for Professional Accountants 职业会计师道德守则介绍 Case Studies 案例研究 Final Discussion and Closing Comments 最后讨论和结束语 关于苏格兰特许会计师协会 We have the first Royal Charter given to a UK accountancy body in 1854 1854年获得第一张颁发给会计行业团体的皇室特许状 High profile members in the fields of accountancy and business 会计行业和工商业界的重要成员 Approximately 18,000 members 大约18，000会员 Excellent reputation worldwide 在世界上享有杰出声誉 What is ethics? 职业道德定义 Ethics is concerned with how an attitude, action or decision is determined as ‘right or wrong or good or evil’ (Donaldson, 1988). 职业道德关系到如何断定一种态度、一种行为或一个决定的对错或好坏（ 唐纳森, 1988年 ） We all want to do the right thing, don’t we? 我们都想做正确的事情，不是吗？ Ethics is a global issue 职业道德是一个全球问题 All accountants are facing similar decisions 所有的会计师都面临着同样的决定 IFAC code applies globally and is at the heart of ethics IFAC守则已在全球应用，是职业道德的核心部分 Local factors come into play in application of ethics 地域因素在职业道德应用中发挥作用 Why Ethics is important为什么职业道德如此重要 ICAS Public Interest Charter ICAS公众利益章程 Ethics and integrity 职业道德和诚信 Ethics underlies judgement in a principles based accounting regime 在原则导向的会计体系中，职业道德是职业判断的基础 Potential Ethical dilemmas for Accountants会计师可能遇到的道德困境 Monthly financial targets not likely to be met and/or possible breach of bank covenants. 不可能满足月度财务目标及/或可能违背银行担保契约 Possible manipulation of figures in financial accounts. 可能在财务会计中篡改数字 In the UK bonuses/share options for employees may depend on certain level of profits being reached 在英国，雇员红利或股票期权取决于是否实现一定水平的利润 Potential Ethical dilemmas for Accountants会计师可能遇到的道德困境 Pressure from client/bank if an audit report needs to be signed today and there is insufficient information to know whether accounts show a true and fair view 如果审计报告需要在当天签署，会面临来