Ethical Considerations
Muhtasari
Accounting only works if people believe the numbers. A bank lends against financial statements, an investor buys shares on the strength of reported profit, a tax authority assesses what is owed: every one of these decisions assumes the accountant has been honest and careful. That trust is fragile, and once broken it is very hard to rebuild, which is why the profession takes ethics so seriously.
In this lesson you will learn why accounting needs an agreed ethical framework, and you will meet the five fundamental principles that framework is built on: integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour. You will see what each one looks like in practice, what it forbids, and why it matters so much to the stakeholders and to society who rely on accountants to do the right thing even when no one is watching.
Malengo
- the need for an ethical framework in accounting.
- the fundamental principles of integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour.
- the significance to stakeholders and society of applying an ethical framework.
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Tathmini ya Somo
Hongera kwa kukamilisha somo la Ethical Considerations. Sasa kwa kuwa umechunguza dhana na mawazo muhimu, ni wakati wa kuweka ujuzi wako kwa mtihani. Sehemu hii inatoa mazoezi mbalimbali maswali yaliyoundwa ili kuimarisha uelewaji wako na kukusaidia kupima ufahamu wako wa nyenzo.
Utakutana na mchanganyiko wa aina mbalimbali za maswali, ikiwemo maswali ya kuchagua jibu sahihi, maswali ya majibu mafupi, na maswali ya insha. Kila swali limebuniwa kwa umakini ili kupima vipengele tofauti vya maarifa yako na ujuzi wa kufikiri kwa makini.
Tumia sehemu hii ya tathmini kama fursa ya kuimarisha uelewa wako wa mada na kubaini maeneo yoyote ambapo unaweza kuhitaji kusoma zaidi. Usikatishwe tamaa na changamoto zozote utakazokutana nazo; badala yake, zitazame kama fursa za kukua na kuboresha.
- An accountant is asked to record sales that have not yet happened to make profit look higher. Which fundamental principle would be breached? A. Confidentiality B. Integrity C. Professional behaviour D. Objectivity Answer: B
- An accountant tells a friend confidential information about a client so the friend can profit from it. Which principle has been broken? A. Objectivity B. Professional competence and due care C. Confidentiality D. Integrity Answer: C
- Which principle requires an accountant to keep their knowledge and skills up to date and to work carefully? A. Integrity B. Professional competence and due care C. Objectivity D. Confidentiality Answer: B
- An accountant lets friendship with a relative influence how an expense claim is approved. Which principle is threatened? A. Objectivity B. Confidentiality C. Professional behaviour D. Integrity Answer: A
- Why does the accounting profession rely on an ethical framework rather than rules alone? A. Rules are always cheaper to follow B. Principles apply even to situations the rules did not foresee C. It removes the need for any laws D. It allows accountants to choose their own standards Answer: B
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Vitabu Vinavyopendekezwa
Fanya Mazoezi ya Maswali ya Majaribio
Ungependa kufanya mazoezi ya maswali ya majaribio kuhusu Ethical Considerations? Pakua programu ya Green Bridge CBT ili kupata maswali ya majaribio na tathmini kamili za mazoezi kuhusu mada hii.
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