Professional Ethics
Gbogbo ọrọ náà
Anyone can add up a column of figures correctly and still be a bad accountant. What investors, lenders, tax authorities and employees actually rely on is that the figures were prepared honestly, competently and without hidden bias, by someone who would not quietly change a number to please a client. That reliability is not automatic; it rests on a code of professional ethics that every accountant is expected to follow.
In this lesson you will learn the five principles of professional ethics, how each one applies to real situations an accountant might face, and what 'public interest' means when it is applied to accounting roles and functions. You will work through realistic dilemmas, not abstract rules, because that is exactly how professional ethics is tested and exactly how it is used in practice.
Ebumnobi
- Describe the principles of professional ethics
- Apply the principles of professional ethics to accounting roles and functions
- Explain the concept of public interest and how it is applied to accounting roles and functions
Akọmọ Ojú-ẹkọ
Ọ dị na ngwa Green Bridge
Budata ngwa Green Bridge CBT na ekwentị maọbụ kọmputa gị iji nweta akwụkwọ ndụmọdụ zuru oke, ajụjụ mmụta, na ndị ọzọ.
Ayẹwo Ẹkọ
Ekele diri gi maka imecha ihe karịrị na Professional Ethics. Ugbu a na ị na-enyochakwa isi echiche na echiche ndị dị mkpa, ọ bụ oge iji nwalee ihe ị ma. Ngwa a na-enye ụdị ajụjụ ọmụmụ dị iche iche emebere iji kwado nghọta gị wee nyere gị aka ịmata otú ị ghọtara ihe ndị a kụziri.
Ị ga-ahụ ngwakọta nke ụdị ajụjụ dị iche iche, gụnyere ajụjụ chọrọ ịhọrọ otu n’ime ọtụtụ azịza, ajụjụ chọrọ mkpirisi azịza, na ajụjụ ede ede. A na-arụpụta ajụjụ ọ bụla nke ọma iji nwalee akụkụ dị iche iche nke ihe ọmụma gị na nkà nke ịtụgharị uche.
Jiri akụkụ a nke nyocha ka ohere iji kụziere ihe ị matara banyere isiokwu ahụ ma chọpụta ebe ọ bụla ị nwere ike ịchọ ọmụmụ ihe ọzọ. Ekwela ka nsogbu ọ bụla ị na-eche ihu mee ka ị daa mba; kama, lee ha anya dị ka ohere maka ịzụlite onwe gị na imeziwanye.
- Which principle of professional ethics is described as 'accountants must be straightforward, honest and truthful'? A) Confidentiality B) Integrity C) Objectivity D) Professional behaviour Answer: B
- An accountant is offered a personal bonus tied to the profit figure they report. This most directly threatens which principle? A) Confidentiality B) Professional behaviour C) Objectivity D) Professional competence and due care Answer: C
- Which principle requires an accountant to keep their professional knowledge up to date and to recognise the limits of their own expertise? A) Integrity B) Professional competence and due care C) Confidentiality D) Objectivity Answer: B
- Under which circumstance may an accountant disclose confidential client information without the client's permission? A) Whenever it would help a friend B) Whenever the accountant personally disagrees with the client C) When there is a legal duty to disclose it D) Never, under any circumstance Answer: C
- Which term describes the wider community that relies on the honesty and reliability of financial information, beyond the person paying the accountant? A) Stakeholder capital B) Public interest C) Materiality D) Going concern Answer: B
Ọ dị na ngwa Green Bridge
Budata ngwa Green Bridge CBT na ekwentị maọbụ kọmputa gị iji nweta akwụkwọ ndụmọdụ zuru oke, ajụjụ mmụta, na ndị ọzọ.
Ọ dị na ngwa Green Bridge
Budata ngwa Green Bridge CBT na ekwentị maọbụ kọmputa gị iji nweta akwụkwọ ndụmọdụ zuru oke, ajụjụ mmụta, na ndị ọzọ.
Àwọn Ìwé Tó Dáa Láti Kà
Meecha Ajụjụ Ule Ọmarịcha
Ị chọrọ ime ajụjụ ule ọmarịcha gbasara Professional Ethics? Budata ngwa Green Bridge CBT iji nweta ajụjụ ule ọmarịcha na nyocha zuru ezu gbasara isiokwu a.
Dawunlodi Ẹpp naa lori Google Playstore.
Ihe nile ichoro iji nwee ihe ịga nke ọma na JAMB, WAEC & NECO.
