Dissertation > Excellent graduate degree dissertation topics show
Certified Public Accountant ethical issues
Author: LiangLiZhen
Tutor: TangYuHua
School: Xiamen University
Course: Accounting
Keywords: Certified Public Accountant Professional ethics Code of Ethics Corporate Governance
CLC: F233
Type: Master's thesis
Year: 2002
Downloads: 1390
Quote: 1
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Abstract
With the relationship of the market economy, the increasing complexity of irrational behavior, CPA Audit practice more and more. It was found that some of the problems that exist in the audit case, not entirely caused due to technical or procedural errors, CPA's day-to-day behavior and work attitude sometimes become the crux of the problem. \false event has continued to be heard. Earlier China Certified Public Accountants in the event of Joan source Shudu CPA in red Industry events act as not as a role recently have the Shenzhen Zhongtianqin CPA in event Yinguangxia, the Shenzhen HUAPENG CPA Macat event of poor performance, the community began with a suspicious eye to look at the ethical issues related to the independence of the accounting firms and certified public accountants. After 20 years of development, China's CPA industry is facing the biggest crisis of confidence ever, part of the accounting firm is also involved in the fraud to pay a certain price. The government, the media, the public, investors, creditors, and even is a Certified Public Accountant, Certified Public Accountant industry major questions. The authors believe that, on the one hand, the generation of irrational behavior and ethics of CPAs closely related; professional ethics are the minimum requirements of the Certified Public Accountant, certified public accountants should have another addition to the capabilities of the basic conditions. Due to the special work of certified public accountants, compliance with professional ethics is very important in this regard, but China's CPA do not go far enough. Certified Public Accountant due to its commitment to strengthen the importance of accounting ethics research is the responsibility of the public, it is particularly prominent. On the other hand, in the discussion of the Certified Public Accountant breach of professional ethics and irrational behavior, to note that these behavior intrinsic and extrinsic moral environment. Based on the current status of the CPA profession, the issues related to the ethics of the Institute of Certified Public Accountants, to some barnyard benefits to the construction of China's CPA professional ethics and ethical principles that perfect. As follows: Chapter: moral, ethical and moral dilemmas. The system introduces the basic ethical theories, including the special needs of the concept of morality and ethics, moral dilemma, and the CPA profession morality, and from an economic point of view to examine the ethical nature of the CPA profession. Chapter II: China's CPA ethical issues. Phased brief introduction to the building of professional ethics of the CPA profession from not understanding, generate awareness to a profound understanding of the development process; analysis of the industry's moral crisis, and focus from both internal and external aspects of the CPA profession dissect a moral root of the crisis . Chapter 3: China and the United States Institute of Certified Public Accountants Code of Ethics for comparison. Respectively, from the formulation and promulgation of the code of ethics, standards system, the basic content of the guidelines, the Code of Ethics for the implementation of four aspects were compared to the United States registered the professional ethics of the Association of Public Accountants and the ethics of the Chinese Institute of Certified Public Accountants basic norms \and some recommendations for improvement of the Chinese Institute of Certified Public Accountants Code of Ethics. Chapter 4: The way to resolve the ethical issues of the Certified Public Accountant. For the status quo of China's CPA professional ethics from a certified public accountant practicing environmental purification, to promote the self-improvement of the CPA profession, \introduction of civil compensation mechanism standpoint of the solutions.
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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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