accountingethics商业伦理课件

1、McGraw-Hill/IrwinCopyright 2008 by The McGraw-Hill Companies, Inc. All rights reserved.第7章Chapter 7会计中的道德Ethics in Accounting第1页，共32页。“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

2、.”Chief Justice Warren Burger (1984)第2页，共32页。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

3、. 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 违反技术准则或执业准则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

4、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）第3页，共32页。Examples where accountants accused of unethical behavio

5、rs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 financia

6、l 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

7、of taxable income is illegal. 财务报表错漏报Sexual discrimination-illegal性别歧视第4页，共32页。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 n

8、ot allowed to do in different situations. 过去：会计职业道德规范（准则）CODES OF ETHICSThis 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 ev

9、ery 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

10、of known threats.过去：规则导向（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 prese

11、nt an ethical dilemma. 现在的趋势：原则导向（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则一致第5页，共32页。会计伦理的基础Ethical Foundations of Accounting

12、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第6页，共32页。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第7页，共32页。AICPA 伦理规范

13、及其解释Ethics Rules and Interpretations独立、公正与客观Independence, Integrity and Objectivity职业准则与工作质量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第8页，共32页。独立性-Independence财务关系-Financial relationships业务关系-Business relationships家庭成员关系-Fam

14、ily relationships适用于所有的审计及其它鉴证服务-Required for all audit and other attestation services第9页，共32页。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

15、including home mortgage loans第10页，共32页。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第11页，共32页。家庭成员-Family Members配偶-Spouse等同于配偶的人-Spousal equ

16、ivalent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第12页，共32页。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-Shou

17、ld 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 第13页，共32页。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

18、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

19、 maintain internal controls第14页，共32页。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

20、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第15页，共32页。SOX禁止事项Sarbanes-Oxley Prohibitions3、精算业务-Actuarial services4、内部审计外包业务-Internal audit outsourcing services5、管理与人力资源职能-Management

21、functions or human resources6、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第16页，共32页。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 impermiss

22、ible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第17页，共32页。案例：The PeopleSoft安永违背了独立准则-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

23、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第18页，共32页。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 i

24、nterest 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第19页，共32页。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

25、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 al

26、ong with the clients desired accounting treatment第20页，共32页。对客户的责任Responsibilities to Clients保密原则-Confidentiality或有收费问题-Contingent Fees第21页，共32页。保密原则-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-Valid

27、ly 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第22页，共32页。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)

28、 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第23页，共32页。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 engageme

29、nts performed for an audit client第24页，共32页。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第25页，共32页。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 c

30、ommission 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第26页，共32页。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 n

31、ot 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第27页，共32页。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 b

32、e 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第28页，共32页。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 ma