Ethics for Accountants and Auditors 2e
Description
Ethics for Accountants and Auditors 2nd Edition
has been written to meet the requirements for applied ethics outlined in the SAICA education requirements for Part 1 of the Qualifying Examination (revised 2005). The book equips accountants and auditors to deal with ethical dilemmas which they may encounter in practice, taking into consideration the cultural, religious and ethical diversity of South Africa.
Key features
- Numerous topical case studies, which enable students to apply the principles of ethics to moral dilemmas encountered in the workplace.
- Useful questions to supplement each topic and facilitate tutorial or lecture hall discussions.
- Pull-quotes and interest boxes to maintain a lively engagement with the text.
- A revised glossary, defining and explaining significant theories and terms further to support students understanding.
Contents
Special acknowledgements
Contributors
Preface
Part 1 Principles of ethics
1.
Introductory case study: A dilemma in professional and business ethics
2.
Value systems in South Africa
3.
Philosophical foundations of ethics
4.
Ethical decision-making
5.
Resolving ethical dilemmas
6.
Case study using ethical skills and insights
Part 2 Business ethics
7.
Macro-ethics
8.
The modern corporation and its moral obligations
9.
Corporate governance
10.
Managing ethics
11.
Case studies in business ethics
Part 3 Professional ethics
12.
Accountants and auditors as professionals
13.
Codes of professional ethics
14.
Case studies in accounting ethics
Addendum: Learning journal assignment
Glossary
Index
Go to the online catalogue