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单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,McGraw-Hill/Irwin,Copyright 2008 by The McGraw-Hill Companies, Inc. All rights reserved.,第7章Chapter 7,会计中的道德,Ethics in Accounting,“This public watchdog function demands that the accountant maintain total independence from the client at all times and requires complete fidelity to the public trust.,Chief Justice Warren Burger (1984),Ethics in the context of the accounting profession,会计职业中的伦理问题,It is a generally accepted fact that professionals have a duty of loyalty to both their employer and their profession from an ethical perspective.,对雇主及对职业的忠诚,Acting contrary to laws or regulations. This could be a minor violation, or may be much more significant,违反法律法规,Acting contrary to the technical or professional standards expected of accountants in the workplace,违反技术准那么或执业准那么,Supporting a manager who is acting unethically,协助经理人违反道德标准的行为,Intentionally mislead others, such as the auditors or a regulator,故意误导他人作为审计师或管制者,Being associated with financial or non-financial reports that materially misrepresent the facts, such as the financial statements, tax returns and reports to regulators.,参与与事实严重不符的财务或非财务报告财务报表、纳税单、递交给管制机构的报告等等,Examples where accountants accused of unethical behaviors会计人员不符合道德标准的行为范例,There are very obvious behaviour. Often these have a legal implication. These include:,典型的不符合职业道德行为通常涉及法律责任,Misappropriation of funds - it is obviously not right to misappropriate funds from the organisation from whom you work. This is an illegal act.,侵占资金,Non disclosure of financial interests - if you are an accountant working on a confidential stock market flotation, you should be ethical enough to understand the potential conflict of interest and therefore raise this as an issue at the start of any work,隐藏财务利益不披露,Misstatement of financial statements - purposeful misstatement of taxable income is illegal.,财务报表错漏报,Sexual discrimination-illegal,性别歧视,How to deal with the ethical isues in accounting profession会计职业如何面对道德问题,In the past, to regulate their members accountancy bodies used codes of ethics, which were like book of rules saying what the accountant was and was not allowed to do in different situations.,过去：会计职业道德规范准那么CODES OF ETHICS,This rule-based approach has its limitations. With a set of hard fast rules, some people will try and look for loopholes and not work within the spirit of the rules and therefore attempt to gain an unfair advantage. Also, not every situation can be foreseen by rule makers. If an activity was not specifically prohibited by the rules, unscrupulous individuals would assume it was permitted, even through it was clearly against the spirit of the rules. A rules-based approach, therefore, involves a reactive assessment of a list of known threats.,过去：规那么导向RULE-BASED,An alternative approach which is supported by the International Federation of Accountants, the global organisations for the accountancy profession, it to ensure that all professional accountants apply a set of fundamental principles to any decision which may present an ethical dilemma.,现在的趋势：原那么导向PRINCIPLE-BASED,It places on each professional accountant the requirement to reflect on their activities and ensure decisions and actions taken are consistent with a set of fundamental principles.,会计人员的判断和行为要与基本的道德原那么一致,会计伦理的基础Ethical Foundations of Accounting,公共利益优先于个人利益,-Placing the public interest ahead of ones own self-interest,科尔伯格“道德发展理论的6阶段,-Sixth stage in Kohlbergs model,伦理动机及伦理特征,-Moral motivation and moral character,公正-Integrity,审计与伦理标准Auditing and Ethics Standards,独立性-Independence,公正性-Integrity,客观性-Objectivity,应有关注-Due Care,AICPA 伦理规范及其解释Ethics Rules and Interpretations,独立、公正与客观,Independence, Integrity and Objectivity,职业准那么与工作质量,Professional Standards and Quality of Work,对客户的责任,Responsibilities to Clients,其他责任与实务,Other Responsibilities and Practices,独立性-Independence,财务关系-Financial relationships,业务关系-Business relationships,家庭成员关系-Family relationships,适用于所有的审计及其它鉴证服务-Required for all audit and other attestation services,独立性受到损害的情形Impairments to Independence,在客户中存在直接的财务利益,Direct financial interest in the client,在客户中存在重大的间接财务利益Material indirect financial interest in the client,向客户提供或从客户处获取信贷，包括住房抵押贷款,Loans to or from a client including home mortgage loans,可以允许的贷款事项Permitted Loans,以汽车本身为共同担保的购车贷款,Automobile loans collateralized by the automobile,全额以现金存款为担保的各项贷款事项,Loans fully collateralized by cash deposits,信用卡余额低于1万美圆,Credit cards balances of less than $10,000,家庭成员-Family Members,配偶-Spouse,等同于配偶的人-Spousal equivalent,亲生子女-Dependents,如果他们在客户中处于重要或财务敏感的位置，或者持有重大的财务利益近亲-Close relatives- if they hold a key or financially sensitive position with the client or hold material financial interest,父母-Parent,兄弟姐妹-Sibling,非亲生子女-Nondependent child,向鉴证客户提供的非鉴证服务,Non-attest Services to an Attest Client,不得代行管理职能-Should not perform management functions,不得为鉴证客户代行管理决策-Should not make management decisions for the attest client,但可以提供建议和推荐意见-May provide advice and recommendations,解释-Interpretation 101-3,对于非鉴证业务，客户必须同意执行以下事项：Client must agree to perform the following in connection with the nonattest engagement,制定或执行所有管理决策和职能-Make or perform all management decisions and functions,指定具有适当技能的专门人员，监管这些非鉴证业务-Designate an individual who has appropriate skills to oversee the services,对非鉴证业务的适当性合理性和结果进行评估-Evaluate the adequacy and results,对所有非鉴证业务的结果承担全部责任-Accept responsibility for the results,建立并维护内部控制-Establish and maintain internal controls,SOX禁止事项,Sarbanes-Oxley Prohibitions,除了与审计客户的会计记录或财务报表相关的簿记及其他业务之外，以下事项不得向鉴证客户提供：,The following may not be performed for attest clients in addition to bookkeeping or other services related to the accounting records or financial statements of the audit client:,财务信息系统设计与实施,-,Financial information systems design and implementation,评估或估价服务，公允性意见、现金贡献报告,Appraisal or valuation services, fairness opinions, or contribution-in-kind reports,SOX禁止事项Sarbanes-Oxley Prohibitions,3、精算业务-,Actuarial services,4、内部审计外包业务,-Internal audit outsourcing services,5、管理与人力资源职能-,Management functions or human resources,6、经纪人或经销商、投资顾问、投资银行业务等-,Broker or dealer, investment adviser, or investment banking services,SOX禁止事项Sarbanes-Oxley Prohibitions,与,审计无关的法律和专家服务,-,Legal services and expert services unrelated to the audit,任何被董事会认为不允许的其他业务,-,Any other service the BOD determines is impermissible,提供税务服务必须事先经过审计委员会的批准,-,Tax services must be,preapproved,by the audit committee,案例：The PeopleSoft,安永违背了独立准那么-Ernst and Young (EY) violated independence standards,安永与客户的“共生体关系-EY and PeopleSoft has a “symbiotic relationship,涉及共同销售和市场促销行为-Engaged in joint sales and marketing efforts,共享资产和绝密商业信息-Shared proprietary and confidential business information,合伙共同提高销售收入并增加咨询收入-Partnered to increase sales and boost consulting revenues,案例：The PeopleSoft,证监会的侦察-SEC findings:,安永与客户的直接商业关系,-EY and PeopleSoft had a direct business relationship,安永与客户在产品成功与否上存在共同利益-,EY and PeopleSoft shared a mutual interest in success of product,安永与客户共同促销产品,-EY and PeopleSoft together promoted the product,理性投资者可以推断，安永与客户之间在事实和表象两方面的独立性受影响,-Reasonable investor would conclude that EY identified in fact and in appearance with audit client,几个定义-Definitions,低价揽客-Lowballing,故意压低价格审计报价以获得审计客户，并期望得到客户的其他更加灵活的管理或咨询业务,Deliberately underbidding for an audit engagement to obtain the audit client, with hope to secure more lucrative management or consulting services,意见购买-Opinion Shopping,客户从持不同意见的会计人员审计师中，挑选与自己期望的会计处理看法一致的审计师,When a client seeks out the views of various accountants until finding one who will go along with the clients desired accounting treatment,对客户的责任Responsibilities to Clients,保密原那么-Confidentiality,或有收费问题-Contingent Fees,保密原那么-Confidentiality,透露保密信息必须得到客户的同意，以下情况除外,-Must have clients permission to divulge confidential information, except in following situations,:,有效的法庭传票或传讯,-,Validly issued subpoena or summons,同行互查所需的必要信息,-,Necessary information for a peer review,在由上述机构开展的调查中，当事人辩护所需的必要信息,-,Necessary information for ones defense in any investigation initiated by one of the above groups,或有收费问题,Contingent Fees,禁止与鉴证客户有关的或有收费或佣金,-Prohibition of contingent fees (and commissions) only with respect to attestation clients,在编制原始或修改纳税申报表或退税申报表时，禁止收受或有费用,-Prohibition of acceptance of contingent fees when preparing original or amended tax returns or claims for tax refunds,PCAOB 与或有收费问题,PCAOB and Contingent Fees,禁止在向审计客户提供税务业务时收取或有费用,Prohibits contingent fees in tax engagements performed for an audit client,其他责任和实务Other Responsibilities and Practices,佣金-Commissions,广告与揽客-Advertising and Solicitation,执行CPA实务-Operating a CPA Practice,佣金-Commissions,禁止向鉴证客户收取佣金-Prohibited commissions to attestation clients,向CPA支付佣金时，必须向客户披露Must disclose to the client that a commission is being paid to the CPA,如果向客户披露说明，可以授受“转让费用,May accept or pay referral fees as long as such acceptance or payment is disclosed to the client,广告与揽客,Advertising and Solicitation,广告不得虚假、误导或欺诈,Advertising can not be false, misleading or deceptive,揽客不得采取强制、言过其实、骚扰等行为,Solicitation can not be by use of coercion, over-reaching, or harassing conduct,职业关注的是：广告与揽客可能会将商业利益置于公众利益之上,Concern by profession that advertising and solicitation can put commercial interests ahead of the public interest,伦理与税务业务,Ethics and Tax Services,税务师不一定要求与税务客户独立，除非该客户又是审计客户,A tax practitioner need not be independent of a tax client, unless that client is also an audit client,如果有充分证据证明客户的税务情况，且CPA在支持该情况时保持客观性，那么税务师可能充当客户税务情况的辩护人,A tax practitioner may serve as advocate for the clients tax position, as long a reasonable level of support exists for the position and the CPA was objective in determining supportability of position,税务辩护立场Tax Advocacy Positions,为客户在税务业务中可能提供的辩护立场会损害可信性诚信，并可能损害独立性、公正性和客观性等职业声誉,Potential advocacy position of tax services may compromise credibility, and can risk impairing reputation with respect to independence, integrity, and objectivity,税盾-Tax Shelters,创设一些投资事项 帮助富有客户避税,Creation of investments to help wealthy clients avoid taxes,2005年毕马威案例-2005 KPMG case,蓄意欺骗管制着-Intent to deceive the regulators,舞弊-Fraud,PCAOB规定,PCAOB Rules,禁止审计师提供以下服务：,Rules to prevent auditors from providing,向,上市公司审计客户提供激进的税盾服务,-,Aggressive tax shelter services to public company audit clients,其他任何收取或有收费的服务,-,Any other service for a contingent fee,向在,财务报告监管岗位的管理层人员或其直接家庭成员提供税务服务,-,Tax services to management who serve in financial reporting oversight roles, or to their immediate family members,本章总结-Summary,Code of Professional Conducts (AICPA),Ethical Foundations of Accounting,AICPA Ethics Rules and Interpretations,(,Conceptual framework for AICPA Independence Standards,),Investigations of the Profession,Professional Standards and Quality of Work,Added information:,General ethical considerations in accounting,ACCAs 5 Fundamental Principles of accounting ethics,CICPAs Codes of Ethics and Ethical Framework (2009),
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