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2017年ACCA考试F1精炼考点(17)

来源 :中华考试网 2017-01-30

  道德思考

  5.1.1 道德/企业道德定义、道德的分类及内容、常见企业道德问题、个人素质/职业素养的内容、IFAC/ACCA专业行为准则内容、

  *ethics道德的定义:moral principles道德规范、guide behaviour指导行为

  企业道德定义:array of moral values for managers or those in business to adhere to

  *道德的分类:

  道德的义务论Duty/Deontology:

  absolute moral rules严格按照道德规范

  道德的结果论Consequence/Utilitarianism:

  outcomes & consequences根据结果判断、result in the greatest good for the greatest number of people结果产生的影响好坏

  常见企业道德问题:

  勒索Extortion、行贿bribery、受贿Grease Money、收受礼物Gifts

  *Personal quality个人素质 P476

  Reliability可信、responsibility责任、timeliness及时、coutesy有礼、respect尊敬

  *Professional quality职业素养 P477

  Independence独立、skepticism职业怀疑/判断、accountability责任、social responsibility社会责任

  *IFAC(The International Federation of Accountant):Code of Ethics for Professional Accountant—国际会计师联合会(IFAC)是一个国际组织代表了全球所有主要的会计组织。它的使命就是发展专业会计人员的高标准,提升他们提供服务的质量。

  *ACCA(Association of Chartered Certified Accountants):Code of Ethics and Conduct——Five fundamental principles of the ACCA code of ethics and conduct——IOPCP—P475

  *Integrity诚信:straightforward直言不讳、honest诚实、fair dealing & truthfulness

  *Objectivity客观:not allow bias不能有偏见、conflict of interest无利益冲突、undue Influence of others 过分影响他人to override professional or business judgement不能凌驾于职业判断

  两种体现:

  independent in mind(内在-complete work without bias or prejudice)/appearance(外在-question your objectivity)

  *Professional competence & due care职业竞争力/客户关心:a continuing duty to maintain professional knowledge & skills(CPD-continuing personal development)、act diligently、professional standards

  *Confidentiality保密:should not disclose披露、without proper & specific authority、duty to disclose(public interest);should not use for personal benefits为个人利益所用

  *Professional behaviour:comply relevant lawas and regulations遵守法律法规、avoid actions that discredits the profession避免抹黑、professional capacity专业能力

  5.1.2 道德威胁5类内容及safeguards、self-interest threat、self-review threat、advocacy threat、Familarity threat、Intimidation threat

  *Ethical threats道德威胁:共5类

  self-interest threat、self-review threat、advocacy threat、Familarity threat、Intimidation threat

  Self-interest threat:financial/other interest influence、conflict of interest

  分类:financial interest、close business relationship、employment with client、partner on client board、family & personal relationship、gifts & hospitality、Overdue fees、Percentage or contingent fee、High percentage of fees

  financial interests(exists where an audit firm has a financial interst in a client’s affair、own shares):不许a direct financial interest、an indirect material(重大的)financial interest in a client——assurance firm、partners in the same office、a member of assurance team、an immediate family member of assurance team

  保护措施safeguards:disposing of the interest出卖股票、如有需求解雇利益者、告知审计委员会、找一个独立的partner来执行

  Close business relationship:inappropriately close business relationship

  内容:拥有重大经济利益、为审计客户提供多种服务

  Materiality of interest and importance

  Employment with client:staff transfer btw firm & client

  Partner on client board:

  *Family & Personal relationship:family or close personal relationship btw assurance firm & staff could seriouly threaten independence.

  内容:审计活动中该人的职责、关系的亲密程度、

  措施:removed、disclose relationship

  Gifts & hospitality:unless insignificant value gifts

  Overdue fees未付审计费:making a loan to a client(服务钱款尚未付清)、discuss the issue with audit committee、the possibility of resigning

  Percentage or contingent fee成功酬金:inappropriate to accept a contingent fee for none assurance work from an assurance client

  High percentage of fees高百分比收入来源:large proportion of the total fees、a large proportion of revenue of an individual partner

  *采取措施:与审计委员会沟通、采取减少对该客户的依赖性、获得内外部质量控制检查、向第三方如ACCA求助

  针对一个审计客户收入额:<=15%(未上市)、<=10%

  Self-review threat:accountant、re-evaluate their previous judgement自己检查自己的工作;不仅提供外部审计服务还提供其他服务;若提供非审计方面服务审计员非independent

  相关非审计服务内容:记账、财务信息系统的设计、评估、内审、人事/管理咨询方面

  分类:recent service with an assurance client、General services、Preparing accounting records & financial statements、Taxation service、Internal audit service、Corporate finance、Other services

  recent service with an assurance client:曾在审计客户担任职位

  Safeguards:quality control review、与audit committee沟通

  General services:

  Preparing accounting records & financial statements:既做帐、又审计

  Safeguards:使用公司员工做账、获得客户允许(尤其是上市公司)

  Taxation service:

  Internal audit service:

  Safeguards:内部审计师由board/audit committee委任

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