Chapter 2 Professional Ethics and Conduct Overview • • • • Roles and duties of professional accountants Ethical principles of auditors Technical and ethical competence of auditors Essential disciplinary measures for auditors 2 Concept of a profession • Five attributes of a profession – a systematic body of theory – authority of professional bodies – community sanction for control over membership and accreditation – ethical codes – a professional culture 3 The
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What is ethics? Ethics is a branch of philosophy that studies the difference between right and wrong. As professional accountants‚ you will have many opportunities to choose between right and wrong. And as you have seen in the business press‚ making the wrong choice can lead to serious consequences including corporate failure‚ loss of reputation‚ fines‚ and even jail sentences. The objective of this unit is to introduce you to different branches of ethics‚ in order to help you understand that people
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scenario‚ provide a 75-150 word response to each question. Use the ACA and NAADAC Codes of Ethics and other scholarly resources to support your responses. You must provide at least one citation to support your response for each scenario. Though APA format is not required for your answers‚ citations and references should be presented in accordance with APA guidelines. 1. Barbara is a licensed professional counselor (LPC) working for a nonprofit social service agency. Many of the clients in the agency
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Professional Morales and Public Opinion Team B GEN200 September 20‚ 2010 Abstract This paper we will discuss the role of public perception in society and the relationship between values and ethics. Successful business people understand the importance of public support and the damage that negative public perception can cause regardless of actually being found guilty of improprieties. A negative accusation‚ or even a person bearing false witness‚ can all be catastrophic to a public figures
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COMpLETiNg THE pROFESSiONAL ETHiCS MOdULE: THE RigHT THiNg TO dO THE CHOICES WE MAKE IN EVERYDAY LIFE CAN BE SIMPLE AND STRAIGHTFORWARD. BUT WHAT ABOUT IN THE WORKPLACE? MAKING THE RIGHT CHOICE HERE CAN TAKE CONSIDERATION AND JUDGMENT. IN A WORD – ETHICS In matters of ethics‚ the cases in which a right or wrong answer is absolute are few and far between. But what is a certainty is that ethics is everyone’s responsibility – not just those at the top. This makes it even more important to develop
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Professional Values and Ethics Where do values and ethics come from? Many people believe that values develop from the day we are born to the present-day. Our lives experiences of family‚ childhood friendships‚ adolescence‚ and adulthood are the areas said to be the main contributor to the formation of our personal values. Ethics are also instilled in us from various sources with the difference being “that personal ethics act as the foundation for your moral compass;
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Professional Values and Ethics Paper Learning Team A Gen/200 February 22‚ 2010 Ramona White Professional Values and Ethics
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Professional Values and Ethics Paper Learning Team B Gen/200 Frank Marino Define Values and Ethics “Values are reflected in decisions; the repetition of values in decisions shows the existence of a virtue (and strengthens it)‚ and the body of virtues shapes a character which gives consistency to subsequent decisions until a conduct is defined” (Argandona‚ 2003). Professional values are our principles and beliefs that influence our work behavior. They guide the
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Ethics and Professional Code of Conduct: Ethics and Professional Code of Conduct Law enforcement officers are the models of society. Everyone looks up to them for guidance on how to maintain the law. The officers are in a unique position in society; whether on or off duty. The actions of the officers should be above reproach from society. A police chief is the official representative of the government to society. To uphold peace in society‚ he requires a strong code of ethics and integrity
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Is There a Universal Standard for Ethics?‚ written by Walter Stace‚ is a staple point of distinction between Absolutism and Relativism. Stace explores this by questioning the universal standard of ethics that may arise. Ultimately‚ Stace’s question withdraws yet another conflict between ethical standards‚ and its evolution. Stace‚ in the fullness of time‚ agrees with the assumption of absolute and unvarying ethics‚ standards which have remained the same through every age. It is clear that Stace lacks
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