英语翻译1.The nature of ethicsEthics has been defined as the study of moral judgment and standards of conduct.A good starting point for considering ethics is to examine the context in which most ethical question arise - relationships among people

英语翻译1.The nature of ethicsEthics has been defined as the study of moral judgment and standards of conduct.A good starting point for considering ethics is to examine the context in which most ethical question arise - relationships among people
英语翻译
1.The nature of ethics
Ethics has been defined as the study of moral judgment and standards of conduct.A good starting point for considering ethics is to examine the context in which most ethical question arise - relationships among people.The relationship between a CPA and a client offers a number of interesting challenges.
1.Ethical dilemmas
An ethical dilemma is a situation that an individual faces involving a decision about appropriable behavior.Ethical dilemmas faced by auditors of-ten have an effect on the welfare of a large number of individuals or groups.As an example,if an auditor makes an unethical decision about the content of an audit report,the wealth of thousands of investors and creditors may be affected.
2.A framework for ethical decisions
When the results of the decision have more significant consequences,a formal decision process is generally used.The steps involved in making any
Identify the problem.
Identify possible courses of action.
Identify any constraints relating to the decision.
Analyze the likely effects of the possible course of action.
Select the best course of action.
An individual's self - interest may be inconsistent with acting in accor-dance with his or her ethical beliefs.This is often the case in many of the ethical dilemmas that are faced by individuals as well as professional accountants.
Various frameworks have been proposed for addressing ethical dilem-mas.However,since almost every decision faced by a CPA has an ethical dimension,it would appear to be appropriate to analyze ethical dilemmas using the general decision - making framework described above.
2.The need for professional ethics
To understand the importance of a code of ethics to public accountant arid other professionals,one must understand the nature of a profession a opposed to other vocations.
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英语翻译1.The nature of ethicsEthics has been defined as the study of moral judgment and standards of conduct.A good starting point for considering ethics is to examine the context in which most ethical question arise - relationships among people
1.大自然的道德
道德已被定义为研究的道德判断的行为准则和.一个好的起点,考虑伦理道德问题的背景——大部分出现人与人之间的关系.注册会计师(CPA)之间的关系,提出了一些有趣的挑战.
1.专业伦理两难
伦理困境是一个人面对情况决定appropriable涉及行为.审计师of-ten面临的伦理两难的福利有影响的大量的个人或团体.例如,如果一个审计师使一个不道德的内容决定审计报告、丰富的成千上万的投资者、债权人有可能受到影响.
2.伦理决策框架
当结果更重要的决定的后果,正式的决策过程中普遍采用.在做出任何的步骤
识别问题.
识别可能的行动计划.
有关的任何限制的决定.
分析了影响可能会行动.
选择最好的行动.
一个个体的自我感兴趣的人可能不符合accor-dance行动与他或她的伦理信念.这是常有的事在众多的专业伦理两难面临个人以及专业会计师.
各种框架提出了解决伦理dilem-mas.然而,由于几乎每一个决定,由注册会计师已面临的伦理维度,它似乎是适当的分析,伦理两难使用一般的决策框架前述.
2.需要专业操守
了解的重要的伦理规范,和其他专业会计师的本质,你必须了解一种职业的一个不同于其他行业.