职业道德讲座ppt课件.ppt

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1、职业道德讲座职业道德讲座Anton Colella,Chief Executive,The Institute of Chartered Accountants of Scotland(ICAS)柯安彤,执行总裁,苏格兰特许会计师协会Douglas Nisbet,President,The Institute of Chartered Accountants of Scotland(ICAS)道格拉斯尼斯贝特,会长,苏格兰特许会计师协会2 February 20102010年2月2日1讲座概况讲座概况Introduction Ethics for Professional Accountant

2、s职业会计师道德守则介绍Case Studies案例研究Final Discussion and Closing Comments最后讨论和结束语2关于苏格兰特许会计师协会关于苏格兰特许会计师协会We have the first Royal Charter given to a UK accountancy body in 18541854年获得第一张颁发给会计行业团体的皇室特许状High profile members in the fields of accountancy and business会计行业和工商业界的重要成员Approximately 18,000 members大约1

3、8，000会员Excellent reputation worldwide在世界上享有杰出声誉3 What is ethics?职业道德定义职业道德定义Ethics is concerned with how an attitude,action or decision is determined as right or wrong or good or evil(Donaldson,1988).职业道德关系到如何断定一种态度、一种行为或一个决定的对错或好坏（唐纳森,1988年）4We all want to do the right thing,dont we?我们都想做正确的事情，不是吗？

4、我们都想做正确的事情，不是吗？Ethics is a global issue职业道德是一个全球问题All accountants are facing similar decisions 所有的会计师都面临着同样的决定IFAC code applies globally and is at the heart of ethicsIFAC守则已在全球应用，是职业道德的核心部分Local factors come into play in application of ethics地域因素在职业道德应用中发挥作用5Why Ethics is important为什么职业道德如此重要为什么职业道德

5、如此重要ICAS Public Interest CharterICAS公众利益章程Ethics and integrity 职业道德和诚信Ethics underlies judgement in a principles based accounting regime在原则导向的会计体系中，职业道德是职业判断的基础6Potential Ethical dilemmas for Potential Ethical dilemmas for AccountantsAccountants会计师可能遇到的道德困境会计师可能遇到的道德困境Monthly financial targets not l

6、ikely to be met and/or possible breach of bank covenants.不可能满足月度财务目标及/或可能违背银行担保契约Possible manipulation of figures in financial accounts.可能在财务会计中篡改数字In the UK bonuses/share options for employees may depend on certain level of profits being reached在英国，雇员红利或股票期权取决于是否实现一定水平的利润7Potential Ethical dilemmas

7、 for Accountants会计师可能遇到的道德困境会计师可能遇到的道德困境Pressure from client/bank if an audit report needs to be signed today and there is insufficient information to know whether accounts show a true and fair view如果审计报告需要在当天签署，会面临来自客户或银行的压力，但却没有足够信息了解账目是否真实、公正Whether to make people aware of conflicts of interest i

8、n business dealings.是否让人们意识到业务往来中的利益冲突8Impact of dilemmas困境的影响困境的影响Some issues may be trivial but there may still be a right and wrong course of action.一些问题也许微不足道，但仍要采取正确或错误的行动Others may lead to severe consequences as various accounting scandals worldwide can testify.其他问题可能导致严重后果世界上各种各样的会计丑闻已经证实了这一点

9、9Satyam Computer Services萨蒂扬电脑服务萨蒂扬电脑服务Started as an attempt to disguise a poor quarterly performance and then got out of hand.开始时试图掩盖糟糕的季度业绩，然后就失控了Manipulation of accounts for several years.数年中篡改账目Impact of scandal on Indias reputation.丑闻对印度声誉的影响10Satyam Computer Services萨蒂扬电脑服务萨蒂扬电脑服务“It was like

10、riding a tiger,not knowing when to get off without being eaten.”Mr B Ramalinga Raju,Chairman and Chief Executive “如同骑虎难下”。公司主席兼执行总裁B拉马林加拉贾说。11Case study 案例研究案例研究You are a financial controller in a medium sized company.假设你在一家中型企业做财务主管The financial director asks you to follow an accounting policy for

11、certain types of transactions which is not in accordance with the accounting requirements.财务总监吩咐你为某些类型的交易采取与会计要求不符的会计政策In year 1 these transactions are immaterial.第一年这些交易无关紧要What do you do?你怎么做？12Case study continued 案例研究（续）案例研究（续）Assume that you did as you were told.假设你按照要求行事In year 2 these transac

12、tions are now material what do you now do-have you willingly approved the accounting treatment can you reverse the decision?第二年这些交易很重要，你怎么做？你愿意同意这些会计处理吗？你能撤回这些决定吗？13Case study continued 案例研究（续）案例研究（续）Creeping up effect small breaches can lead to greater breaches.渐进效应小纰漏导致大的纰漏Auditor has to be carefu

13、l item could be immaterial to begin with.审计师必须小心项目一开始可能无关紧要Pay attention to the possible longer-term consequences of current business decisions.关注当前企业决策的长期后果14Once youve started its like a runaway train一旦开始，就像失控的列车一样一旦开始，就像失控的列车一样 15Identifying an ethical dilemma识别职业道德困境识别职业道德困境This is the first cha

14、llenge.这是第一个挑战If you cant identify the issue then how can you do anything about it?如果不能识别这个问题，那还能做什么呢？Need for ethics training-students and qualified accountants.需要职业道德培训学生和合格的会计师16Ethical training at ICASICAS的职业道德培训的职业道德培训ICAS students do a 2 day course as part of their training.作为培训的一部分，ICAS学员参加为期

15、2天的课程Students must pass an ethics assignment学员必须通过职业道德功课New online training course新的在线培训课程What are the requirements for existing ICAS members?对当前ICAS会员的要求What are the requirements for CICPA members?对中注协会员有何要求？17Once an ethical dilemma is identified what should you do?识别了职业道德困境之后，做什么呢？识别了职业道德困境之后，做什么

16、呢？Consider the dilemma/circumstances.考虑该困境/情况Is it a simple black or white matter?是不是一个简单的对错问题Refer to the ICAS/CICPA/IFAC Code of Ethics参考ICAS/CICPA/IFAC职业道德守则Refer to your employers Code of Conduct.参考雇主的行为守则18Once an ethical dilemma is identified what should you do?识别了职业道德困境之后，做什么呢？（续）识别了职业道德困境之后，

17、做什么呢？（续）Discuss with trusted colleagues or friends in the profession(confidentiality issues?)与信得过的同事或同行朋友讨论（保密问题？）Does your employer have an ethics helpline?你的雇主是否有职业道德求助电话Discuss with the CICPA?与中注协讨论？19Once an ethical dilemma is identified what should you do?识别了职业道德困境之后，做什么呢？（续）识别了职业道德困境之后，做什么呢？（续

18、）Ultimately,you must decide your course of action.最终，必须决定自己的行为Professional responsibility.职业责任How would it look if my actions were reported on the front page of the newspaper?如果我的行为在报纸头版报道，会是什么样子？20IFAC Code of EthicsIFAC职业道德守则职业道德守则The Code is principles-based but is under pressure from some countr

19、ies to become more rules based.该守则是原则导向，但面临一些国家的压力转变成更倾向于规则导向“Shall”instead of“Should”.用“(主动)将做”代替“应该做（被动感）”Four parts to the Code守则的四个部分21IFAC Code of Ethics key principlesIFAC职业道德守则职业道德守则主要原则主要原则Integrity诚信Objectivity客观Professional Competence and Due Care专业胜任能力和应有的关注Professional Behaviour职业行为Confi

20、dentiality保密22IFAC Code of Ethics key principles IFAC职业道德守则职业道德守则主要原则主要原则 Follow the fundamental principles遵循根本原则Full guidance where applicable应用时的全面指导23IFAC Code of EthicsIFAC职业道德守则职业道德守则Having a Code of Ethics is merely a starting point-it is the application of it that matters.制定职业道德守则仅仅是起点它的应用才是重

21、要的Enron had a fantastic ethical code.安然有非常好的职业道德守则However,they never embedded the proper message.但是，却从来没有将正确的信息铭记在心Tone at the top is crucial.高层的基调很重要24IFAC Code of Ethics IFAC职业道德守则职业道德守则At present there is no mandatory requirement for qualified members to undertake training in ethics.当前，没有强制要求合格的会

22、员进行职业道德培训This is kept under review.仍然在受检范围内ICAS has moved to an output based system of Continuing Professional Development(CPD).在持续职业发展方面，ICAS已经改用以输出为基础的体系25UK Auditing Practices Board(APB):Ethical Standards for Auditors英国审计实务委员会：审计师职业道德守则英国审计实务委员会：审计师职业道德守则These apply in the UK and cover auditors o

23、nly.在英国应用，仅适用于审计师They are based on the IFAC code but go further基于IFAC守则，但进行了改善There are five standards五大准则 26ICAS Policy ICAS政策政策ICAS policy is for there to be one Code of Ethics IFAC Code of Ethics.ICAS的政策就是采用一套职业道德守则IFAC职业道德守则Does any country really need separate ethical standards?哪个国家真正需要单独的道德守则吗

24、？27ICAS Research ICAS的研究的研究Taking Ethics to Heart(2006)铭记在心（2006）(research based recommendations on embedding ethics more firmly in business and the profession)在研究基础上建议工商业界和会计行业更严格地铭记职业道德What do you do now?(2008)你现在在做什么？（2008年）(ethical case studies based on members in practice)对事务所会员进行的职业道德案例研究Shade

25、s of Grey(2009)友情考验（2009年）(more ethical case studies based on members in business)对工商业界会员进行的更多职业道德案例研究Available from ICAS website可在ICAS网站上查询28ICAS Ethical Case StudiesICAS职业道德案例研究职业道德案例研究Objective is to bring ethical problems to life.目标是把职业道德问题带进普通生活Encourage debate not all ethical issues are black

26、and white.鼓励辩论不是所有的职业道德问题是对或错的问题29ICAS Ethical Case StudiesICAS职业道德案例研究职业道德案例研究The following 2 case studies are taken from“Shades of Grey”.以下两个案例摘自“友情考验”Real life dilemmas faced by Chartered Accountants in the UK mainly focused on Members in Business.英国特许会计师面临的现实困境主要集中在工商业界会员30ICAS ethical Case Stud

27、y 1ICAS职业道德案例研究职业道德案例研究1“To be or not to be a non-executive director”要不要做非执行董事Discussion and questions讨论和问题31ICAS Ethical Case Study 2 ICAS职业道德案例研究职业道德案例研究2“Double your money”把钱增加一倍Discussion and questions讨论和问题32Closing remarks 结束语结束语Courage is the additional key principle/value.勇气是另外一个重要原则/价值Isolat

28、ion-can be a problem for members in business.Less of a problem for members in larger accountancy practices.孤立对工商业界会员是一个问题；对大型会计师事务所会员不是问题However,to do the right thing applies to all accountants.但是，做正确的事情适用于所有的会计师Seek internal and external support when required.需要时，寻求内外部支持 33Closing remarks 结束语结束语A q

29、uote from an old article on ethical business reads,“making money by being immoral is short sighted because youll soon be found out.Making money by being moral will mean youll succeed long term”.引用自一篇关于职业道德行为的旧文章：不道德的赚钱是短视的，因为你很快就会暴露；有道德的赚钱意味着你会取得长期成功”We have been living in an age of short sightedness,we havent been looking far enough ahead to make the right decisions.我们一直生活在一个短视时代，没有长远眼光做正确的决策34Closing remarks 结束语结束语Only by being ethical can we make the“right”decisions.只有遵守职业道德才能做出正确的决定35Thank you for inviting us to CICPA to give this presentation and for listening感谢中注协的邀请并谢谢大家感谢中注协的邀请并谢谢大家36