Q: Why should codes focus on principles rather than specific detailed rules?
Why should codes focus on principles rather than specific detailed rules?
See AnswerQ: Is having an ethical culture important to having an effective system of
Is having an ethical culture important to having an effective system of internal control? Why or why not?
See AnswerQ: What should an auditor do if he or she believes that the
What should an auditor do if he or she believes that the ethical culture of a client is unsatisfactory?
See AnswerQ: Are the governing partners of accounting firms subject to a “due
Are the governing partners of accounting firms subject to a “due diligence” requirement similar to that for corporation executives in building an ethical culture? Can a firm and/or its governors be s...
See AnswerQ: An engineer employed by a large multidisciplinary accounting firm has spotted a
An engineer employed by a large multidisciplinary accounting firm has spotted a condition in a client’s plant that is seriously jeopardizing the safety of the client’s workers. The engineer believes...
See AnswerQ: Transfer pricing can be used to shift profits to jurisdictions with low
Transfer pricing can be used to shift profits to jurisdictions with low or no tax to reduce the taxes payable for multinational companies. If such profit shifting is legal, is it ethical? Was Apple we...
See AnswerQ: Many professional accountants know of questionable transactions but fail to speak out
Many professional accountants know of questionable transactions but fail to speak out against them. Can this lack of moral courage be corrected? How?
See AnswerQ: Why are most of the ethical decisions accountants face complex rather than
Why are most of the ethical decisions accountants face complex rather than straightforward?
See AnswerQ: Why do codes of conduct or existing jurisprudence not provide sufficient guidance
Why do codes of conduct or existing jurisprudence not provide sufficient guidance for accountants in ethical matters?
See AnswerQ: When should an accountant place his or her duty to the public
When should an accountant place his or her duty to the public ahead of his or her duty to a client or employer?
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