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Chapter 4 - Chapter 4 Professional Ethics Note to students...

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1 Chapter 4 Professional Ethics Note to students: This is a LONG chapter, with many rules and regulations on professional ethics. Although I do not think it’s fair to ask you to memorize all the rules, you do need to know some of the rules that are widely applied in the auditing profession. Table 4-1 provides a good summary of rules of conduct. I feel that you need to at least know this table fairly well for this chapter. 1. What Are Ethics? Your Task : Define “ethics”. Ethics A set of ____________________________________________________ Why do people act unethically? 1. 2. 2. Ethical Dilemmas Your Task: Define “ethical dilemma”: Review Question 4-2 . How do people rationalize ethical dilemmas? 1. 2. 3. How do we resolve ethical dilemmas? The six-step process: 1. 2. 3. 4. 5. 6. Review Question 4-1 3. Special Need for Ethical Conduct in Professions
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