Ethics for Accountants and Auditors 2e offers an introduction to the ethical value systems and ethical theories that are relevant to the accounting and auditing profession.
The text introduces various ethical dilemmas, and the combination of theoretical and practical guidance equips students and practitioners with the tools to deal with these issues in practice.
- Content is aligned to the King IV Code on Corporate Governance for South Africa
- The latest information on the Companies Act of South Africa
- Guidance on the latest local and international standards for the accounting and auditing professions
- A case study on the KPMG scandal.
Part 1: Principles of ethics
1Chapter 1: Introductory case study
2Key concepts in business and professional ethics
3Ethical value systems for professionals in South Africa
4Classical ethical theories
6Applying the Five Tenets of ethical decision-making
Part 2: Business ethics
8The modern corporation and its moral obligations
11Case studies in business ethics
Part 3: Professional ethics
12Accountants and auditors as professionals
13Codes of professional ethics
14Case studies in accounting ethics
The book is suited for graduate and postgraduate teaching, managerial training and the ethical orientation of members of professional associations.