Cover Image

Ethics for accountants and auditors /

Show other versions (1)

"Ethics for Accountants and Auditors offers an introduction to ethical value systems and ethical theories that are relevant to the accounting and auditing profession. The text combines theory and practical application to equip students and practitioners with the tools to deal with various ethic...

Full description

Bibliographic Details
Other Authors: Rossouw, Deon, Kretzschmar, Louise, Sander, Korien (Editor), Siebrits,Jacques (Editor), Voster,Paul (Editor)
Format: Book
Language:English
Published: Goodwood, Cape Town : Oxford University Press Southern Africa (Pty) Ltd., 2019.
Edition:Fourth edition.
Subjects:
Accountants > Professional ethics > South Africa.
Auditors > Professional ethics > South Africa.
Accounting > Moral and ethical aspects.
Accountants > Professional ethics.
Auditors > Professional ethics.
South Africa.
Table of Contents:
  • Part 1. Principles of ethics. Introductory case study / Paul Vorster
  • Key concepts in business and professional ethics / Deon Roussouw
  • Ethical value systems for professionals in South Africa / Louise Kretzschmar
  • Classical ethical theories / Deon Roussouw
  • Ethical decision making / Paul Vorster
  • Applying the five tenets of ethical decision-making / Paul Vorster
  • Part 2. Business ethics. Macro-ethics / Mike Woermann
  • The modern corporation and its moral obligations / Deon Roussouw
  • Corporate governance / Jacques Siebrits
  • Managing ethics / Deon Roussouw
  • Case studies in business ethics / Deon Roussouw and Leon van Vuuren
  • Part 3. Professional ethics. Accountants and auditors as professionals / Frans Prinsloo
  • Codes of professional ethics / Frans Prinsloo
  • Case studies in accounting ethics / Karien Sander and Jacques Siebrits.