《商业伦理与会计职业道德》复习提纲汇总

1、1商业伦理与会计职业道德复习提纲1. ethics environment 环境1.1 两个 GAPcredibility gap 信誉差 expectation gap 期望差1.2 三个概念stakeholders利益相关者 corporate social con trait社会契约 corporate citize nship 公司公民1.3 三种方法 Five questi on approach 五问法I Moral sta ndards approach 道德法2.professionalization 职业化2.1 区别于 cccupation，profession 的五个特征

2、 full-time job training & educati onPasti n approach帕斯汀法2 professi onal body lice nsing & certificati on丄 code of ethics2.2 建立 ethics code 的目的 self-i nterestI public in terest3. development of code 规范的建立3.1 History in U.S.AAICPA, 1905 年，in flue need by British :lawyer & doctors3.2 Con tr

3、oversial areas In depe ndence独立性 Advertis ing and solicitati on 广告 Commissi ons佣金 Contingent fees或有取费3.3 The lesso ns借鉴意义 Evoluti onary process渐进式 Democratic process民主性3 Ever-changing process 不断变化44. independence 独立性4.1 con flict of in terest利益冲突in depe nde nee in fact实质独立.主观角度I in depe ndence in ap

4、peara nee 形式独立.客观角度1finan cial in terest ( director / con siderable in director )2employment ( payment / no payment )4.2 Thrests to objectivity Self-i nterest Self-review Advocacy Familiarity or trust Limitati on4.3 Double Sta ndards双重标准SEC ISB.In depe ndence Sta ndards Board5. competence, due care

5、& confidentiality compete nee 胜任I due care 职业关注 con fide ntiality 保密5 multidiscipline practice 混业经营6. enforcement of code 实施6.1 美国相关管理机构AICPA*建立一套有效彻底的道德准则有困难；监管同样不足够。没有系统地对报告进行评价，也没有计划对实务的缺乏进行公布；有效实施的一项基本障碍是勉强公开承认职业会员并不总是能遵守高要求的职业道德；SEC* SEC 有权在所有三个方面进行实施：建立准则、监管、纠正和处罚违规；*实施可以通过各种形式进行。可以从符合登记申明

6、和评价信结果开始；*在会计方面，实施基本原则之一是 SEC 的实务规则的 2(e)，即可以在委托业务之前暂停执业SBA*州会计师委员会的道德准则和 AICPA 的相当相似，但不完全一样；*州会计师委员会有权在州内暂停、撤销、收回或取消执业会计师会员的6执业资格、许可或证书;Others*财务委员会、董事会、独立的会计师、公众、证交所、法庭6.2 三个环节Compla int 投诉 inv estigati on 调查sect ions 处罚7. legal liabilities 法律责任7.1 三个阶段 Ultramate. contractual privity合同关系责任 Credit

7、allianee . foreseeable third party 可预见第三者，连带责任1995 Reform Act . proportionate liability 比例责任7.2 第三阶段CPA 本身无过错，可适用比例责任(Roportio nate Liability)CPA 有意识参与造假过程，仍适用连带责任(Joi nt & Several Liability )8. taxation services8.1 处理三者责任Clie nt Gover nment7Public8.2 Guida nee 指导I AICPA codeCircular 230Sta ndards （1-8 号）8.3 区分 Evasi on Avoida nee Avoisio n9. consuting services 咨W9.1 Ge neral Sta ndardsI Professi onal compete nee Due Professi onal Care Pla nning and Supervisi on Sufficie n