1. If you were Yvonne will you obey your boss? Why or why not? Defend your stand.

No. This situation has both moral and practical or social effect. The weight of effect of doing it is
heavier compared to not doing it. First of all, what the Boss wanted is outside my field of work as an
auditor. My responsibility is to express an independent, objective opinion on whether the
company’s financial statements are presented fairly, in all material respects, by doing certain
procedures in accordance with auditing standards. I am not part of the management, which means I
am not authorized to execute or consummate transactions on behalf of the client or make changes
to source documents just to reduce the taxes of the company. My job is not to satisfy the
management’s needs but rather to inspect the management’s accounts to ensure accuracy and
reliability to provide users such as lenders and investors with an enhanced degree of confidence in
the financial statements. Second, it is a violation to the Professional Code of Ethics under Integrity
and Objectivity, wherein if the government caught or proven that the company performed a
malpractice, the company will not only take the responsibility but also I’ll be at stake since I am an
undersigned, so my CPA license will be compromised or worse I’ll be imprisoned and lose my job.
Third, the guilt in doing it will always hunt my conscience. The matter will always be with me forever
even if it is against my will. If people or other company finds out, they’ll not hire me since they will
lose trust in me. So, at the end, I will suffer the most in dong it than not doing it which will only end
up to a termination.

2. Are you morally obligated to follow an order that is illegal?

It depends. We have rights to make decisions on our own and our choice will always be within
our grasp. However, if this unlawful or illegal order is for the goodness of ourself or for everybody,
then we have to obey it. Yet, if we know that something is wrong, we are compelled to do unlawful
acts and only the higher or superiors’ benefits from it, then that’s the time that we stop obeying but
rather fight for what is right.

3. Explain the moral implications of the military slogan: "Obey first before you complain."

This has two different sides: a superiority/inferiority mentality and a form of discipline. First, as a
superior, it is only right that your inferiors obey you without complaining, since, you know what
you’re doing and you’ve been there so you have enough experience. However, as a superior, it
doesn’t mean that you are always correct, you also need to consider what your subordinates feel
about it. As a leader, you have to listen to their complains because these will make you develop into
a more capable person. Life is always about learning and you cannot always see the badness in your
own perspective, you have to accept the other perspective also and that will make you grow as a
person. Second, it is in a form of discipline. Complaining is the easiest way to make life easy. It is our
way to avoid doing something we don’t like, and that will not help us learn and grow. For instance,
when teachers give students reports and such, they always complain first, so what happen is the
teachers cancel it and the effect of it to the students is they’ll have this mentality that they can
always bend the decision of their teachers. However, if a teacher forces his final decision, students
will obey but complain later on. Yet, they will still do it because they have to. So, they’ll develop
patience in studying and be able to come out of their comfort zones because they have goals.