3 - 1 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Professional Ethics Chapter 3.

Presentasi berjudul: "3 - 1 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Professional Ethics Chapter 3."— Transcript presentasi:

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2 3 - 1 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Professional Ethics Chapter 3

3 3 - 2 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley APAKAH ETIKA ITU? Etika secara umum didefiniskan sebagai perangkat prisip moral atau atau nilai Masing-masing orang memiliki perangkat nilai Sekalipun tidak dapat diungkapkan secara eksplisit

4 3 - 3 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Kebutuhan Akan Etika Prilaku beretika diperlukan oleh masyarakat agar semunya dapat berjalan secara teratur. Kebutuhan akan etika dalam cukup penting sehingga banyak diantara nilai-nilai etika dimasukan dalam undang-udang

5 3 - 4 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Mengapa orang bertindak tidak beretika. Strandar etika seseorang berbeda dari masyarakat umum Seseorang memilih bertindak semaunya Banyak Prilaku tidak beretika yang berasal dari perilaku mementingkan dri sendiri

6 3 - 5 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Prescribed Ethical Principles (Karateristik Prinsip Etika) Trustworthiness (Dapat Dpercaya) Respect (Saling Menghormati) Fairness (Kejujuran) Responsibility (Tanggung Jawab) Caring (Kepedulian) Citizenship (Warga Negara Yang Bertanggung Jawab)

7 3 - 6 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Ethical Dilemma (Dilema Etika) Dilema etika adalah situasi yang dihadapi seseorang dimana keputusan mengenai prilaku yang pantas harus dibuat

8 3 - 7 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Rationalizing Unethical Behavior (Rasionalisasi Prilaku Tak Pantas) Semua Orang mengerjakan Itu. Jika itu sah, Itu adalah Etika Kemungkinan dari Penemua dan Konsekwensi

9 3 - 8 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Resolving Ethical Dilemmas 1. Mendpatkan Fakta Yang Relevan 2. Identifikasi isue-isue dari fakta-fakta yang ada 3. Tentukan siapa dan bagaimana orang atau kelompok yang dipengarughi oleh dilema.

10 3 - 9 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Resolving Ethical Dilemmas 4. Identifikasi alternative yang tersedia Bagi orang yang harus memecahkan dilema 5. Idebtifikasi konsekwensi yang mungkin Timbul dari setiap alternative. 6. Putuskan Tindakan Yang tepat.

11 3 - 10 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Kebutuhan Khusus Berprilaku Beretika Dalam profesi Masyarakat telah memberi arti khusus Pada istilah profesional Seorang Profesional diharapkan untuk Bertindak pada tingkat yang lebih Tinggi dari kebanyakan masyarakat.

12 3 - 11 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Code of Professional Conduct (Kode Prilaku Profesional) Principles (Prinsip) Ideal standards of ethical conduct In philosophical terms (Standar ideal dari prilaku etka yang dapat dicapai dalam terminologi filosofi) Rules of Conduct (Peraturan Prilaku ) Minimum standards of ethical conduct stated as specific rules (Standar Minimum Prillaku etis yang Ditetapkan sebagai peraturan khusus)

13 3 - 12 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Code of Professional Conduct Interpretation of the rules of conduct Interpretation of the rules of conduct by the AICPA Division of Professional Ethics (Interperstasi Peraturan Prilaku. Tidak merupakan keharusan, tetapi praktisi harus memahaminya)

14 3 - 13 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Code of Professional Conduct Ethical rulings Published explanations and answers to questions about the rules of conduct submitted to the AICPA by practitioners and others interested in ethical requirements They are not enforceable, but a practitioner must justify departure. They are not enforceable, but a practitioner must justify departure.

15 3 - 14 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Ethical Principles 1. Responsibilities Professionals should exercise sensitive and moral judgments in all their activities. Members should accept the obligation to act in a way that will serve and honor the public. 2. Public Interest

16 3 - 15 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Ethical Principles 3. Integrity Members should perform all responsibilities with integrity to maintain public confidence. Members should be objective, independent, and free of conflicts of interest. 4. Objectivity and Independence

17 3 - 16 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Ethical Principles 5. Due Care Members should observe the profession’s standards and strive to improve competence. A member in public practice should observe the Code of Professional Conduct. 6. Scope and Nature of Services

18 3 - 17 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Standards of Conduct Principles Rules of conduct Substandard conduct Ideal conduct Minimum Level

19 3 - 18 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 5 Describe factors that influence auditor independence.

20 3 - 19 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Independence Independence means taking an unbiased viewpoint in performing audit tests. Independence in fact Independence in appearance

21 3 - 20 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Revision of SEC Auditor Independence Requirements Ownership interests IT and other nonaudit services

22 3 - 21 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Revision of SEC Auditor Independence Requirements Audit committee Shopping for accounting principles Approval of auditors by stockholders Engagement and payment of audit fees by management

23 3 - 22 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 6 Apply the AICPA Code rules and interpretations on independence and explain their importance.

24 3 - 23 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Independence Rule 101 – Independence A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council.

25 3 - 24 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Financial Interests Interpretations of Rule 101 prohibit covered members from owning any direct investments in audit clients. Direct financial interest Indirect financial interest Material or immaterial

26 3 - 25 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Related Financial Interests Issues Former practitioners Normal lending procedures Financial interest and employment of immediate and close family Joint investor or investee relationship with client Director, officer, management, or employee of a company

27 3 - 26 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Related Financial Interests Issues A lawsuit or intent to start a lawsuit between a CPA firm and its client is a violation of Rule 101 for the current audit. The interpretations permit a CPA firm to do both bookkeeping and auditing for the same client. The SEC prohibits performing bookkeeping and auditing services by the same CPA firm.

28 3 - 27 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Related Financial Interests Issues Internal auditing and extended audit services Unpaid fees

29 3 - 28 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 7 Understand the requirements of other rules under the AICPA Code. Understand the requirements of other rules under the AICPA Code.

30 3 - 29 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Rules of Conduct 101 Independence 102 Integrity and objectivity 201 General standards 202 Compliance with standards 203 Accounting principles 301 Confidential client information

31 3 - 30 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Rules of Conduct 302 Contingent fees 501 Acts discreditable 502 Advertising and other forms of solicitation 503 Commissions and referral fees 505 Form of organization and name

32 3 - 31 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 8 Describe the enforcement mechanisms for the rules of conduct.

33 3 - 32 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Enforcement Action by AICPA Professional Ethics Division Action by a State Board of Accountancy

34 3 - 33 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley End of Chapter 3