1、1,职业道德讲座,Anton Colella, Chief Executive, The Institute of Chartered Accountants of Scotland (ICAS)柯安彤 , 执行总裁, 苏格兰特许会计师协会Douglas Nisbet, President, The Institute of Chartered Accountants of Scotland (ICAS)道格拉斯尼斯贝特, 会长,苏格兰特许会计师协会2 February 20102010年2月2日,2,讲座概况,Introduction Ethics for Professional Acco
2、untants职业会计师道德守则介绍Case Studies案例研究Final Discussion and Closing Comments最后讨论和结束语,3,关于苏格兰特许会计师协会,We have the first Royal Charter given to a UK accountancy body in 18541854年获得第一张颁发给会计行业团体的皇室特许状High profile members in the fields of accountancy and business会计行业和工商业界的重要成员Approximately 18,000 members大约18，0
3、00会员Excellent reputation worldwide在世界上享有杰出声誉,4,What is ethics? 职业道德定义,Ethics is concerned with how an attitude, action or decision is determined as right or wrong or good or evil (Donaldson, 1988).职业道德关系到如何断定一种态度、一种行为或一个决定的对错或好坏（ 唐纳森, 1988年 ）,5,We all want to do the right thing, dont we? 我们都想做正确的事情，
4、不是吗？,Ethics is a global issue职业道德是一个全球问题All accountants are facing similar decisions 所有的会计师都面临着同样的决定IFAC code applies globally and is at the heart of ethicsIFAC守则已在全球应用，是职业道德的核心部分Local factors come into play in application of ethics地域因素在职业道德应用中发挥作用,6,Why Ethics is important为什么职业道德如此重要,ICAS Public In
5、terest CharterICAS公众利益章程Ethics and integrity 职业道德和诚信Ethics underlies judgement in a principles based accounting regime在原则导向的会计体系中，职业道德是职业判断的基础,7,Potential Ethical dilemmas for Accountants会计师可能遇到的道德困境,Monthly financial targets not likely to be met and/or possible breach of bank covenants. 不可能满足月度财务目标及/或可能违背银行担保契约Possible manipulation of figures in financial accounts. 可能在财务会计中篡改数字In the UK bonuses/share options for employees may depend on certain level of profits being reached在英国，雇员红利或股票期权取决于是否实现一定水平的利润,
