职业道德讲座
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5
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
职业源自文库德讲座
• 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
1
讲座概况
• Introduction – Ethics for Professional Accountants
8
Impact of dilemmas 困境的影响
Some issues may be trivial – but there may still be a right and wrong course of action. 一些问题也许微不足道，但仍要采取正确或错 误的行动
Others may lead to severe consequences – as various accounting scandals worldwide can testify. 其他问题可能导致严重后果——世界上各种各 样的会计丑闻已经证实了这一点
• 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
2
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
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
6
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.
• 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
7
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，会面临来自客户或银 行的压力，但却没有足够信息了解账目是否真实、公 正 Whether to make people aware of conflicts of interest in business dealings. 是否让人们意识到业务往来中的利益冲突
• 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
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 ）
4
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
9
Satyam Computer Services 萨蒂扬电脑服务
• Started as an attempt to disguise a poor quarterly performance and then got out of hand.
3
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).
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
职业源自文库德讲座
• 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
1
讲座概况
• Introduction – Ethics for Professional Accountants
8
Impact of dilemmas 困境的影响
Some issues may be trivial – but there may still be a right and wrong course of action. 一些问题也许微不足道，但仍要采取正确或错 误的行动
Others may lead to severe consequences – as various accounting scandals worldwide can testify. 其他问题可能导致严重后果——世界上各种各 样的会计丑闻已经证实了这一点
• 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
2
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
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
6
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.
• 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
7
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，会面临来自客户或银 行的压力，但却没有足够信息了解账目是否真实、公 正 Whether to make people aware of conflicts of interest in business dealings. 是否让人们意识到业务往来中的利益冲突
• 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
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 ）
4
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
9
Satyam Computer Services 萨蒂扬电脑服务
• Started as an attempt to disguise a poor quarterly performance and then got out of hand.
3
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).