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Accounting Ethics by DUSKA, R.F

Table of Contents: “…Trust The Auditor's Responsibility tothePublic The Auditor's Basic Responsibilities The Evaluation ofInternal Auditing Control Responsibility toDetect andReport Errors andIrregularities Independence Independence Risk Professional Skepticism Reasonable Assurance Discussion Questions Notes Chapter Eight The Ethics ofManagerial Accounting Reasons Used toJustify Unethical Behaviors My Behavior is not Actually Illegal or Immoral The Actions are intheCompany's Best Interests No One Will Ever Find Out The Company Will Protect Me Blowing theWhistle Discussion Questions Notes Chapter Nine The Ethics ofTax Accounting Let's look at a scenario: Standard Statement No. 1: Tax Return Positions Standard No. 2: Answers to Questions on Returns Standard Statement No. 3: Certain Procedural Aspects of PreparingReturns Statement No. 4: Use of Estimates Statement No. 5: Departure from a Previous Position Statement No. 6: Knowledge of Error Statement No. 7: Form and Content of Advice to Taxpayers Discussion Questions In theNews United States: Happy's Pizza Founder Convicted of Multi-Million Dollar Tax Fraud Scheme Notes Chapter Ten Ethics Applied totheAccounting Firm Accounting asaBusiness The Social Responsibility ofBusiness Good Ethics is Good Business Ethical Responsibilities ofAccounting Firms The Accounting Profession inCrisis Adequacy ofGAAP Earnings Management Accounting forStock Options Overly Aggressive Tax Shelters Alternative Business Structures Discussion Questions In theNews Numbers "too embarrassing" toshow fuelled Toshiba scandal Notes Appendix A Summary ofSarbanes-Oxley Act of2002 Appendix B IMA Statement of Ethical Professional Practice Principles Standards I. …”