Required 1 Identify and discuss the ethical and other professional issues found

Required 1 identify and discuss the ethical and other

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Required 1. Identify and discuss the ethical and other professional issues found in above three cases. 2. Recommend the actions that should be taken in relation to each of the issues identified in the above three cases.
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案例资料 :Sharadha 和公司 您刚刚被任命为 Sharadha & Co. 特许会计师事务所 (Shar) 的审计经理。 Shar 是一家小 型会计师事务所,其审计客户包括中小型企业。 在检查您的工作分配时,您在 Shar 发现了以下问题。 (a) shar 最大的审计客户是 Marina Limited (Marina) ,一家五金行业的零售和批发企业。 Shar Marina 那里获得了一笔相当大的审计费用。此外, Shar 还为 Marina 提供一系 列服务 : 财务报告审计 ; 管理咨询和税务规划。 去年玛丽娜推出了一个在线销售系统,目的是提高销售。 Shar 通过将内控系统引入在线销 售,为 Marina 提供咨询服务。 Marina 还没有支付顾问费。 (b) 卡特有限公司 (Carter) 在过去 17 年一直是 Shar 的审计客户。沙尔的审计团队一直与 卡特的会计和其他员工保持着良好的关系。除了审计经理外,同一审计小组已分配给卡特 即将进行的财务报告审计。 Maria Kanan (Maria) Shar 的前审计经理,过去五年一直担任 Carter 的审计经理。今 年,玛丽亚从沙尔辞职,加入卡特,担任财务总监。你是卡特年度审计的审计经理,你正 在计划卡特的财务报告审计。 ( ) 广受欢迎的软件供应商 forbsoftware Shar 的审计客户。 ForbSoftware 已向 Shar 支付营销费用 ( 除审计费用外 ) 多年,本年度的营销费用在 ForbSoftware 的财务报表草案 中确认为应计费用。在您进一步的调查中,您发现营销费用与“向 Shar 的审计客户推荐有 MYO500 Q&B300 会计软件时支付 / 应付给 Shar 的介绍费”有关。 要求 1. 确认并讨论在以上三个案例中发现的道德和其他专业问题。 2. 就上述三个个案中所发现的每一个问题,建议应采取的行动。
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