企业财务伦理与责任：动机、董事与会计职责.pdfVIP

一.Unethicalpractice的动机：

1.Toachievemarketexpection

2.Togetalbonus

3.Tomaintainthecompany’sposition

4.Understateliabilitytoavoidloancovenant

二.Directos的责任

1.准备DirectorsareresponsibleforpreparationFSinaccordancewiththeIFRSandlaw.

2.改错误IftheyshouldtakeallstepstoensurealltheerrorsintheFShavebeenrectified.

3.诚实,不为利益所动Directorshavetoacthonestlyandethicallyandnotbeaffectedbytheir

owninterests.

4.Ifthedirectors’sethicalconductisquestionable,theFSmayneedscrutiny.(检查)

三.Accountant的责任

1.找到问题,按ACCA行事Itisimportantforaccountantstoidentifyissuesofunethicalpractice

andactinaccodrancewiththeACCA’scode.

2.客观Objectivity：

不让偏见,利益影响职业判断Accountsshouldnotallowbias,condlictsofinterestsorthe

undueinfluenceofothersofotherstooverridetheirtheirprofessionaljudgement.

3.解释Theaccountanctsshouldexinissuesandriskstothedirectors

4.若修改IfthedirectorsrefusestoamendtheFStocorrectly,theaccountantsmaydiscuss

thematterwithotherdirectors.SeekadvicefromtheACCAorevenconsiderlegaladviceif

necessary.

5.忽略Accountantsshouldactehicallyandignoreunduepressureinworking，wherethere

maybeself-interestorintimidationthreats

名言：Aprofessional’sgoodreputationisoneofhisorhermostimportantassets.

Ethicsinaccountingisofutmostimportancetoaccountingprofessionalsandthosewho

relyontheirservicecs.

四.Relatedparties(IAS24)范围

Aoraclosememberofthat’sfamilyisrelatedtoareportingentityifthat:

(如果那人满足以下条件，那么那人及其亲密家属为此企业的关联方)

1.控制,共同控制hascontrolorjointcontrolofthereportingentity（人、也可以控制企业）

2.重大影响hassignificantinfluenceoverthereportingentity

3.关键管理人员isamemberofthekeymanagement