Ethics for Accountants and Auditors

Ethics for Accountants and Auditors 4e offers an introduction to the ethical value systems and ethical theories that are relevant to the accounting and auditing profession.

The text introduces various ethical dilemmas, and the combination of theoretical and practical guidance equips students and practitioners with the tools to deal with these issues in practice.

Part 1: Principles of ethics
1. Introductory case study
2. Key concepts in business and professional ethics
3. Ethical value systems for professionals in South Africa
4. Classical ethical theories
5. Ethical decision-making
6. Applying the Five Tenets of ethical decision-making
Part 2: Business ethics
7. Macro-ethics
8. The modern corporation and its moral obligations
9. Corporate governance
10. Managing ethics
11. Case studies in business ethics
Part 3: Professional ethics
12. Accountants and auditors as professionals
13. Codes of professional ethics
14. Case studies in accounting ethics