Ethics and the CPA : building trust and value-added services

목차 (Table of Contents)

• CONTENTS
• Preface = xi
• Part 1. Ethics Services CPAs Can Provide = 1
• Chapter 1. Ethics Services Needed = 3
• 1.1 Perceived Need for Credibility = 4
• 1.2 Representations About Integrity = 5
• 1.3 Continuing Challenges to Ethical Behavior in Business = 7
• 1.4 Conference Board : Surveys and Proceedings = 11
• 1.5 Potential for Improvement Not Assured = 16
• 1.6 Focus on Ethical Conductor Penalty Avoidance = 17
• 1.7 An Area for Development = 18
• 1.8 An Overview of This Book = 19
• Chapter 2. Knowledge, Competencies, and Attitudes Relevant for New Ethics Services
• 2.1 Critical Knowledge That Independent Public Accountants Have = 22
• 2.2 Critical Competencies Public Accountants Possess = 26
• 2.3 Attitudes Needed to Provide Ethically Related Services = 31
• 2.4 Significance of a Public Accounting Firm's Culture = 33
• 2.5 The Dynamic Interaction of Knowledge and Experience = 35
• Part 2. Contemporary Ethical Environment : Problems and Demands = 37
• Chapter 3. Confusion Regarding the Value of Ethics = 39
• 3.1 The Overriding Problem = 40
• 3.2 Levels of Attitudes and Commitment to Ethical Standards = 40
• 3.3 Perceptions of Ethical Conduct in the United Sates = 42
• 3.4 Prevailing Problems Preceived in the Late 1970s = 46
• 3.5 Fraudulent Behavior Disclosed = 49
• 3.6 Implications of Cases for Ethical Standards = 53
• 3.7 The Contemporary Challenge = 54
• Chapter 4. Regulatory Demands = 55
• 4.1 Perceptions of Regulatory Burden = 57
• 4.2 Opportunity for the Certified Public Accountant = 59
• 4.3 Selected Laws and Regulations That Illustrate Range of Compliance Expected in the United States = 59
• 4.4 SEC Oversight Responsibilities = 62
• 4.5 Foreign Corrupt Practices Act = 64
• 4.6 Federal Sentencing Guidelines = 65
• 4.7 Representative Regulatory Agency Requirements = 68
• 4.8 The CPA's Requirement for Finding Unethical / Illegal Behavior(SAS 82) = 72
• Chapter 5. Private Sector Response to Regulatory Oversight of CPAs = 75
• 5.1 The National Commission on Fraudulent Financial Reporting(Treadway Commission) = 76
• 5.2 Committee of Sponsoring Organizations(COSO) = 78
• 5.3 Peer Review = 79
• Chapter 6. Ethics Survey Reports on CPAs = 82
• 6.1 Business Ethics : Some Survey Results = 82
• 6.2 Survey of Ethics : Perceptions = 82
• 6.3 Sample Selection and Questionnaires Used = 82
• 6.4 General Perception = 84
• 6.5 CPAs' Behavior in Practice = 84
• 6.6 Ethical Behavior in Business = 86
• 6.7 Discrimination and Sexual Harassment = 87
• 6.8 Prevention and Deterrent to Unethical Behavior = 88
• 6.9 Solutions to Unethical Behavior = 91
• 6.10 An Overview of the Findings = 91
• 6.11 Implications of Findings = 92
• 6.12 Ethics in Contemporary Organizations : The View from Young Workers = 93
• 6.13 Implications of Findings = 97
• 6.14 Consideration of the Findings of the Two Surveys = 97
• Part 3. Providing Value-Added Ethics Services = 99
• Chapter 7. Promoting Ethics in the CPA Firm = 101
• 7.1 Keeping One's Own House in Order = 103
• 7.2 "Window Dressing" = 105
• 7.3 Conflicts of Interest = 105
• 7.4 Substance versus Image = 106
• 7.5 Code of Professional Conduct = 107
• 7.6 Principles of Professional Conduct = 107
• 7.7 Public Interest = 109
• 7.8 Integrity = 110
• 7.9 Rules = 110
• 7.10 Independence, Integrity and Objectivity = 111
• 7.11 General Standards and Accounting Principles = 112
• 7.12 Responsibilities to Clients = 113
• 7.13 Other Responsibilities and Practices = 114
• 7.14 Advertising = 114
• 7.15 Form of Organization and Name = 115
• 7.16 Continuing Professional Education = 115
• 7.17 Built-in Process of Review = 116
• Chapter 8. Providing the Ethical Services
• 8.1 Ethics Services = 117
• 8.2 Engagements to Benchmark Ethics Programs(Example 3) = 136
• 8.3 Reviews by Internal Auditors = 138
• 8.4 Independent Reviews of Ethics = 140
• 8.5 Attestation Engagements of Ethics = 140
• 8.6 Attestation Engagement(Example 4) = 143
• 8.7 Opportunities Abound = 143
• Chapter 9. CPAs Facing the Future = 145
• 9.1 Importance of Ethics in the Public Accounting Profession = 147
• 9.2 Determining whether to Provide Ethics-Related Services = 149
• 9.3 Organizations Enhancing Ethics in the Workplace : Positive Emerging Developments = 151
• 9.4 Growing Interest in Assessing Ethical Environments = 152
• 9.5 Developments to Enhance Quality of Ethical Environments = 155
• 9.6 Possible Role for Education = 158
• 9.7 Erosion of Ethical Standards = 160
• 9.8 Challenge to CPAs in Sustaining Trust and Profitability = 161
• 9.9 Providing Services in a Techno-Information Age = 165
• 9.10 CPAs Encountering the New Millennium = 166
• Appendixes = 169
• A. AICPA Code of Professional Conduct = 171
• B. Institute of Management Accountants Standards of Ethical Conduct for Practitioners of Accounting and Financial Management = 177
• C. The Institute of Internal Auditors Code of Ethics = 180
• D. Phillips-Van Heusen : A Shared Commitment = 182
• E. Kronos : Code of Conduct and Business Ethics = 185
• F. National Association of State Boards of Accountancy = 191
• G. 1997 Federal Sentencing Guidelines = 208
• Index = 251