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[書摘]英文審計案例(含評論)-4  

2010-02-28 22:06:19|  分类: 转帖:我是搬运工 |  标签: |举报 |字号 订阅

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Chapter 4: Professional Ethics

CPAs Are Held to the Highest Ethical Standards

Steve Smith stared blankly at the empty chair across from him at staff training school. Yesterday, that chair had been occupied by Bruce Tucker. Steve had gone to school with Bruce and had been a little surprised when Bruce received an offer from the firm. Bruce was a nice enough guy, but he hadn’t been an ace in the classroom. The buzz at coffee that morning was that the firm discovered that Bruce had lied about his grade point average (GPA) on his resume and that there were other inconsistencies on his resume as well. The word was that Bruce had been summarily dismissed from the firm.

“Wow!” thought Steve. He had known students who cheated and others who padded expense reports from their interview trips. He thought that these actions were wrong, but he hadn’t given them much further thought. He thoughts were interrupted by the voice of Tom Conigliario, the training session leader. “We’ll start this morning with a discussion of the firm’s ethical requirements. The public depends on us, and we are held to the highest ethical standards of any profession.”

 

Lead-in:

In preceding chapters, audit reports and the demand for audit and other assurance services were discussed. The value of the audit report and the demand for audit services  depends on public confidence in the independence and integrity of CPAs. As the example involving Bruce Tucker indicates, CPAs are held to the highest ethical standards. This chapter discusses ethics and the ethical requirements for CPAs under the AICPA Code of Professional Conduct. We begin the chapter with a discussion of general ethical principles and their application to the CPA profession.

[書摘]英文審計案例(含評論)-4 - maxpayne0594 - Call of Duty

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