ppt softskill etika profesi akuntansi
TRANSCRIPT
DEWI TRISNANINGRUMDEWI TRISNANINGRUM (22213305)(22213305)MUHAMAD ARDYANSYAHMUHAMAD ARDYANSYAH (25213702)(25213702)MUHAMMAD JAMALUDINMUHAMMAD JAMALUDIN (26213010)(26213010)MUTIARA RIZKY PUTRIMUTIARA RIZKY PUTRI (26213243)(26213243)
ETIKA PROFESI AKUNTANSI
General Application of The Code
The Accountacy profession is its acceptence of the responsibility to act in the public interest. In acting in the public interest, a profesional accountant shall observe and comply with this code.
Fundamental Principles
A profesional accountant shall comply with the following fundamental principles :
•Integrity
•Objectivity
•Profesional Competence and Due Care
•Confidentiality
•Profesional Behavior
Introduction and Fundamental Principles
Conseptual Framework Approach
The circumstances in which profesional accountants operate may create spesific threats to compliance with the fundamental principles.
Threats and Safeguards
Threats may be created by a broad of realtionships and circumstance.
Ethical Conflict Resolution
A profesional accountant may be required to resolve a conflict in complying with the fundamental principles.
General Application of The Code
General Application of The Code
The principle of integrity impose an obligation on all profesional accountants to be straightword and honest in all profesional and business relationships.
The principle of objectivity imposes an obligation on all professional accountants not to compromise their professional or business judgment because of bias, conflict of interest or the undue influence of others.
Integrity
Objectivity
General Application of The Code
To maintain profesional konowledge and skill at the level required to ensure that clients or employers receive competent profesional service.
Professional Competence and Due Care
General Application of The Code
Disclosing outside the firm or employing organization confidential information acquired as a result of professional and business relationships without proper and specific authority or unless there is a legal or professional right or duty to disclose
The principle of professional behavior imposes an obligation on all professional accountants to comply with relevant laws and regulations and avoid any action that the professional accountant knows or should know may discredit the profession
Confidentiality
Professional Behavior
Professional Accountants In Public Practice
A professional accountant in public practice shall not knowingly engage in any business, occupation, or activity that impairs or might impair integrity, objectivity or the good reputation of the profession and as a result would be incompatible with the fundamental principles.
Threats and Safeguards
Threats fall into one or more of the following categories :
Self-interest; Self-review; Advocacy; Familiarity; and Intimidation.
Introduction
Professional Accountants In Public Practice
Client Acceptance
A professional accountant in public practice shall evalute the significance of any threats and apply safeguards when necessary to elimate them or reduce them to an acceptable level.
Engagement Acceptance
Before accepting a specific client engagement, a professional accountant in public practice shall determine whether acceptance would create any threats to compliance with the fundamental principles.
Professional Appointment
Professional Accountants In Public Practice
Changes in a professional Appointment
A professional accountant in public practice who is asked to replace another professional accountant in public practice, or who is considering tendering for an engagement currently held by another professional accountant in public practice.
Professional Accountants In Public Practice
Changes in a professional Appointment
A professional accountant in public practice who is asked to replace another professional accountant in public practice, or who is considering tendering for an engagement currently held by another professional accountant in public practice.