職業(yè)道德分析的留學作業(yè)代寫
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10-01, 2014
隨著世界生產力的快速發(fā)展,世界已經成為一個整體。世界經濟發(fā)展非???。許多政黨也參與世界經濟的發(fā)展并且公司的競爭越來越激烈了.
中心市場已經越來越多了。很多人來自市場,每年都有許多新公司成立。幾乎每一個商業(yè)產品超過需求,尤其是對一些傳統(tǒng)的企業(yè)?,F在,甚至高科技企業(yè)在全球市場上都要面臨激烈的競爭。每個公司的利潤都很低,但面對激烈的競爭,企業(yè)必須擴大自己的覆蓋面。
從2008年的夏天,金融危機沖擊世界上幾乎所有的國家。在這種情況下,許多公司變得更糟,現代商業(yè)市場運作也很難。一些公司承受著來自很多方面的壓力。他們必須向董事會報告。他們有時必須做出資產負債表。特別是對于上市公司,他們必須為投資者賺更多的好處。但有時他們的利潤不能滿足公眾的需求的標準。他們必須向第三方尋求幫助。有時他們有外部審計師為他們出謀劃策。
With the rapid development of world’s productivity, the world has become a whole union. The world’s economy develops very fast. Many parties take part in the development of the world economy. The competition of the company is more and more fierce now.
The capital has been more and more now. Many people come in to the market. Many new companies are built up every year. Almost every business has more productions than the demand, especially for some traditional businesses. And nowadays even the high tech companies have more fierce competition on the global market. The profit of every company turns to be low. But facing the fierce competition, the companies have to make the sheets beautiful.
From the summer of 2008, the financial crisis hit almost all the economies in the world. In this occasion, many companies become worse and worse.In the modern business world, the market turns to be hard. Some companies have the pressure from many aspects. They have to give a perfect report to the board. And they have to make the balanced sheet beautiful sometimes. Especially for the listed companies, they have to make more benefits for the investors. But sometimes their profits cannot meet the standard of the demand of the public. They have to seek the help from the third party. Sometimes they have the external auditors to turn the sheets beautiful. In this occasion, the ethnic of auditors turns to be very important. They have to be responsible for the public. This article is to research the deviation of auditors' professional ethics in the modern business. And some solutions will be given out during this research.
A world-renowned accounting firm PricewaterhouseCoopers, Ernst & Young, KPMG and Deloitte & Touche has a "digital corruption" a lot of irregularities in 2006. China also has burst Guangdong Kelon and other companies to conceal the truth, provide false audit report, which is the result of accounting firms do evil. University of Colorado Financial trial Meter Center, The Chairman said that the financial statements of fraud led to sharp stock price fall. This is a real disaster. The financial scandals of the U.S. economy are caused by loss of more than 2 000 billion U.S. dollars. Director of the China Enterprise Confederation, said Zhang Yanning, not the cost of my honesty.
The renewed optimism of credit also needs to look at 50 years, Bush said that "the United States is a strong economy. And it should be more higher business ethics standards.
Moral hazard is the fact that a party insulated from risk may behave differently from the way it would behave if it would be fully exposed to the risk. In insurance, moral hazard that occurs without conscious or malicious action is called moral hazard.
Moral hazard is a special case of information asymmetry, a situation in which one party in a transaction has more information than another. The party that is insulated from risk generally has more information about its actions and intentions than the party paying for the negative consequences of the risk.
This research is to research the deviation of external auditors' professional ethics in the modern business. And we will try to give out some solutions to solve the deviation during this research.
This research will be divided into five parts, and each part is diagramed as Figure 1. In introduction, the research motivation, background, objectives and research structures are involved. In second part, some relevant researches will be discussed, and professional ethnic risk and the external auditing management will be interpreted. It will tell the readers about the former research which have be done by many formers famous scholars.
Methodology will briefly assess the conflicts and contradictions between the ethical standard and the practice of auditing. The third part of this paper will focus on this. It will introduce the conflicts and contradictions between the ethical standard and the practice of auditing. And it will also tell the methods of this research. Then part four is Empirical Analysis, this section will use the case of HIH. It is a vivid case for conducting this research. Finally, based on these methods, then conclusions and recommendations will be given in the section. The conclusions will be based on the empirical research. And the recommendations will include the recommendations to the researchers and the recommendations to the company owners as well as to the external auditors.
This study is exploring and practical researches based on the motives and purposes. The main problem lies in understanding the situation and getting a clear understanding of the auditors’ professional ethnic.
As well as every other research, this research will also have some limits. The conclusion of this research is only suitable for this moment. When the time changes, the standard of the professional ethnic will also change with the time.
In recent years, due to accounting delinquency ratio increased annually, accounting professional ethics issue has aroused extensive concern. This paper first accounting professional ethics of the basic concept was clearly enunciated, then analysis of the current Accounting Professional Ethics Status: False Accounting Information, financial management, Duty crime is particularly prominent. Through the analysis of some real cases against accounting officers ethical reasons, both the accounting staff and external factors. Thereby strengthening the accounting professional ethics-building measures, such as : strengthening education, improve management, enhance skills, etc.
First, the management and technical levels (inherent, control, inspection) of the Although the risk of evil, but it affects only the micro-level events, Moreover, It has been found to overcome the system of norms and responses. The moral WindDangerous impact on society is a macro event, its adverse consequences are oftenSocial Credit would collapse situation, which affects the macro level.
But have not yet found a particularly effective governance program. Therefore, Audit risk, we must introduce moral hazard analysis variables are more review testing significance.
Second, the law itself is not complete. If the law is complete, in the face of any given case, any judge or any one subject educated people, can be clear and unequivocal in accordance with the law, there is no bias to push the break out of what is against the law, as well as break the law and what kind of punishment, and that Yao deterrent to this passive type of law enforcement will be fully effective. However, the facts are not the case. Because of the relative stability in the face of the numerous national and Japanese Crescent different social, unpredictable events will occur, would be unable to accurate summary of all possible violations. Therefore, if only the courts to law enforcement, then, on the one hand because it cannot all possible violations to make punishment, there will be insufficient to deter the results; the other hand, may lead to deter excessive, because the legislators will adopt a "broad-brush" approach, to a broad category of activities were all classified as prohibited acts as a proactive law enforcement supervision.
Third, morality is bound by each person from the heart, it does not require human supervision, the cost is very low, and the morality play all the time role of the efficiency is very high. Therefore, the moral constraints on people more than the system is about beam. And this is more important, it is the audit risk due to the formation of an important variable Su. If you want to reduce audit risk, first of all should reduce the risk of moral hazard。
To proceed, otherwise, no matter how perfect the design, how accurate audit of quasi - then, the program, the program will be because of moral hazard can not be created for worship Its proper role.
Fourth, certified public accountants of any technical approach taken should be in accordance with rely on professional ethics as a strong point, CPA Audit Quality is even more professional skills and professional ethics function. Audit Case There are some pieces of the problem is not entirely due to technical or procedural errors A result of the audit subject's daily behavior and work attitude sometimes into the or the crux of the problem. So, people are concerned about audit techniques and Development of the procedure, but also started to pay attention audit subject's own behavior and The resulting audit of the main body of the ethical issues. However, the traditional audit.
Of the main receiving bribery; audit subject in order to harm the economic interests of lower prices The same industry. Therefore, it is necessary to study the introduction of the audit risk of moral Wind Risk factors.
external audit risk factors include the independence of external audit bodies enough, the external audit staff ill-equipped business, external audit of the scientific method is not strong, external audit management systems. In order to reduce the risk of external audit, external audit should strengthen the legal system, guarantee the independence of external audit, external audit staff to improve the quality of the audit of the implementation of scientific and rational work processes, reduce risks and to correctly handle the relationship between economic efficiency and conduct a risk - oriented risk-based audit.
External audit risks include the inherent risks and control risks. The inherent risks is the assumption that has nothing to do with external accounting controls, the units being audited financial statements and the overall balance of the account of a business or the possibility of a major error, that is caused by the audit unit economic characteristics of business and accounting work itself the formation of the lack of audit risk. Some enterprises such as the lack of due attention to the accounting system, account system complex, reducing clarity of accounting information, reports, use of difficulty, cost, cost of lack of cost accounting concepts. Control risk refers to as a result of inadequate external control system perfect, weak external control behavior, not timely detection and correction of a business account or a major error in the formation of audit risk. Sometimes, even if the auditors audited units to confirm the external control system is unreasonable or out of control in key areas, the amendments proposed by the audit can really suitable for operating activities, but will also create a risk amendment.
External audit body is set up units in institutions, in the unit under the leadership of the responsible persons to work as a unit of service. Therefore, the independence of external audit as social audit, the audit process, inevitably affected the interests of the unit constraints. OIA staff faced with the unit leadership was among the leadership and the leadership of the relationship, as well as with various sections, the relationship between colleagues, people are not involved in the leadership of my colleagues is, non-directly related to also indirectly related to the audit process and conclusions will inevitably involve the interests of specific individuals, which inevitably affected the audit process for all categories of personnel interference.
The quality of auditors is to determine the size of audit risk factors. The quality of the audit including those engaged in the audit of the policies and regulations need to level of expertise, experience, skills, audit professional ethics and work responsibilities.
Audit experience, the audit staff should have an important skill, the need for the audit practice of the accumulation of experience. China's external audit staff, many people only familiar with the financial and accounting operations, some auditors do not understand the business activities of this unit and external controls, audit limited experience. In addition, the external audit staff responsibilities and professional ethics is the impact of audit risk factors. Because of China's external guidelines for the work of norms and ethical standards still some gaps, and many external organs and personnel lack of occupational norms bound and guidance. In short, China's overall quality of the low OIA staff and directly affected the external audit work carried out by the depth and breadth. Faced with the complexity of today's OIA object and content development, external audit staff and powerful single force book, which will directly lead to the selection of audit risk.
China's system of external audit is the basis of the audit, with the external operation and management of environmental complicated models are not suited to carry out this audit external management audit of the needs, because it is overly dependent on the external management of enterprises controlled test, in itself a huge potential the risk of external audit generally use statistical sampling methods, as a result of the sample itself is based on a sample audit of the results of the review can be inferred from the general characteristics, therefore, between the samples and the overall form is bound to a certain degree of error, the formation of audit sampling risk. With the degree of information technology improved, the audited accounting information will be more and more errors and false accounting information doped them, and failed to investigate the possibility of also increasing. Although the survey sample is built on the solid foundation of mathematical theory, but its existence is to allow a certain degree of audit risk. Similarly, a large number of analytical review will also have associated risks, so that the composition of the contents of audit risk is more complicated.
External audit management system construction and implementation of external audit is the prerequisite and foundation. Sound and effective external management system to detect and control of enterprise economic activity occurring in a variety of errors and fraud. To ensure the quality of external audit, external audit organizations should establish a perfect quality control system, however, some audit institutions still lack of prior audit plan, a matter of auditing procedures and audit review of the reporting period; the audit working papers incomplete, generally only Records of audit matters, not the recording of audit staff that the correct audit matters, making the audit review, audit quality control no way; to coordinate the relationship between the audit report as a starting point to certain performance-based, qualitative ambiguous issues. More than the existence of the status quo, making the external audit quality assurance become an empty talk, let alone ward off risks.
Improve and perfect the legal system for the audit of external audit is the basis of risk control measures. Audit norms, the audit staff code of conduct and guidelines, not only to control and reduce audit risk, but also to measure auditors liability standards. China's external audit late start compared with Western countries in the relevant system-building there are many imperfections. In order to adapt to the continuous development of modern external audit requirements, it is necessary to strengthen the audit work of legalization and standardization construction to minimize the audit work of blindness and randomness.
The independence of the external auditor can make a fair and impartial professional judgment, which is appropriate to carry out the audit work is essential. The independence of external audit bodies connotation should be reflected mainly in the form of independence and de facto independence in two ways. Formal independence requirements of external audit in the organization of organizations with high status, the external auditor should have access to senior management and board of directors support. Essentially refers to an independent external audit staff in the spirit of the need to maintain the necessary independence, should be a fair and just manner and avoid conflicts of interest, in carrying out external audit work, to maintain an honest belief in compliance with the Code of Ethics for the entire audit process does not make a significant compromise (Frank Ahrens (2008-03-19). "Moral Hazard': Why Risk Is Good'". The Washington).
Antras and Helpman model for reference, this paper builds a south - north two-phase framework, discuss currency impact of MNC's production decision effect.The direction of the research shows that: as the currency impact is different, the multinational companies to adjust its production decision has certain regularity;When the exchange rate depreciation trend, the currency impact countries will shrink in outsourcing business, and to undertake foreign direct investment to expand accordingly;When exchange rate tends to rise, the international cooperation will be gradually transferred to wage costs are relatively high, but relatively stable exchange rates competitive country, specific path for "outsourcing first transfer, foreign direct investment after the transfer".From the currency impact the exchange rate volatility (considering the direction and magnitude) of multinational enterprises decision-making may produce two kinds of different nature.A. currency impact can lead to the location of the boundary of the multinational enterprises and the production decision ordering a fundamental shift.The greater appreciation, the greater the degree of the original decision to change.B. in a relatively slight appreciation and depreciation the whole area, the exchange rate shock just have the effect of adjusting decision conversion threshold (such as lead or lag), and the original decision sort transformation remain the same.
At the beginning of the 21st century, to Melitz "trade impact on the industry of resource allocation and productivity" is marked, began to appear in the international trade theory research based on the research of heterogeneous enterprise developments.Baldwin, taking a series of trade based on heterogeneous enterprise research are collectively referred to as "new new trade theory" [1].This area is called the new trade theory, trade and economic growth theory and interest groups and trade policy after new research focus paper download international trade field.
At present, under the new trade theory framework, the basic formation of the two systems: a class is a delegate with Melitz, focusing on the enterprise productivity differences into the new trade theory, and analysis enterprise business model choice.Among them, the Melitz by krugman's differentiated products, economies of scale and monopolistic competition model as the foundation, by introducing the enterprise heterogeneity to explain the difference and export enterprises in international trade behavior, for the enterprise productivity differences into the theory of international trade and investment framework laid the cornerstone of [2].Helpman, expand the Melitz model, further consideration of multinational companies to establish overseas branch decisions, namely the enterprise in the form of export and FDI to internationalization.The research shows that enterprise is to choose the export or FDI behavior, is decided by the enterprise's production efficiency in advance.Only to its most productive enterprises will choose to FDI, productivity at medium level of enterprises to choose export, and low productivity of the enterprise only in the domestic market sales [3].Bernard, etc will be heterogeneous enterprise and the new trade theory and combine the inter-industry trade, focus on trade liberalization, enterprise, country and industry how to interact with each other, how resources through reconfiguration between enterprises within the industry and industry, comprehensively examines the intra-industry trade and inter-industry trade and industry in heterogeneous enterprise efficiency difference (exports and export enterprises), the relationship between trade liberalization and income distribution, and many other problems [4].
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