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Ethics for

Professional
Accountatant
What are ethic?
Ethics can be defined broadly as
a set of moral principles or values.

Each of us has such a set of values.

Ethics apply when an individual has


to make a decision from various
alternatives regarding moral principles
Ethical Principles
Trustworthiness Fairness
Kejujuran, integritas, keandalan Keadilan, kesetaraan,
dan kesetiaan obyektivitas

Caring
Respect Memperhatikan kesejahteraan
Kesopanan, kepatuhan, orang lain, Berempati,
penghormatan, toleransi mnjukkan kasih sayang

Responsibility Citizenship
Memberikan batasan, melakukan Mematuhi hukum,
yang terbaik Kewajiban sbagai WNI
Needs for Ethics

Ethical behavior is necessary for a society


to function in an orderly manner.

The need for ethics in society is sufficiently


important that many commonly held
ethical values are incorporated into laws.
Why People Act Unethically

The person’s ethical standards are different


from those of society as a whole.

The person chooses to act selfishly.


A Person Chooses to
Act Selfishly – Example
Person A finds a briefcase containing
important papers and $1,000.

He tosses the briefcase and keeps the money.

He brags to his friends about his good fortune.

This action probably differs from most of society.


A Person Chooses to
Act Selfishly – Example
Person B faces the same situation but
responds differently.

He keeps the money but leaves the briefcase.

He tells nobody and spends the money.

He has violated his own ethical standards


and chose to act selfishly.
Ethical Dilemmas

An ethical dilemma is a
situation a person
faces in which a decision
must be made
about appropriate
behavior.
Rationalizing
Unethical Behavior

 Everybody does it

 If it’s legal, it’s ethical


 Likelihood of discovery and consequences
Resolving Ethical Dilemmas

1. Obtain the relevant facts

2. Identify the ethical issues from the facts

3. Determine who is affected


Resolving Ethical Dilemmas

4. Identify the alternatives available to the


person who must resolve the dilemma

5. Identify the likely consequence of each


alternative

6. Decide the appropriate action


Resolving Ethical Dilemmas

Case of Ethical Dilemma


Relevant Facts
A staff person has been informed that
he will work hours without recording
them as hours worked.

Firm policy prohibits this practice.

Another staff person has stated that


this is common practice in the firm.
Ethical Issue

Is it ethical for the staff person to work hours and


not record them as hours worked in this situation?
 Who is affected?  How are they affected?
1. Diminta utk mlnggar kebjakan
1. Bambang perusahaan
Jumlah jam kerja terpngruh
Honor terpengaruh
2. Mira Evaluasi kinerja

3. Charles 2. Sama seperti bambang

3. Kesuksesan dalam kontrak kerja dan


4. Budi&Budi dalam perusahaan mungkin dapat
terpengaruh
5. Staf yang ditugaskan di Reksa
4. Kebjkan tertulis perusaah dilanggar,
penurunan tagihan
Manufacturing
5. Anggaran waktu yang tidak realistis
6. Staf lain di perusahaan
6. Memotivasi yang lain untuk
melakukan hal yang sama
Identify the alternatives available to the
person who must resolve the dilemma

Bambang’s Available Alternatives:


Refuse to work additional hours
Perform in the manner requested
Inform Charles that he will not work the additional
hours or will charge the additional hours to the
engagement.
Talk to the manager or partner about Charles’s request
Refuse to work on the engagement
Quit working for the firm
Identify the likely consequence of each
alternative
Evaluasi dampak jangka pendek dan panjangnya.

Memutuskan kerja lembur dan tidak melaporkannya.


Dalam jangka pendek mungkin Bambang akan mendapatkan hasil
evaluasi yang baik untuk kriteria kerja sama, bahkan akan
mendapatkan kenaikan gaji.

Dalam jangka panjang apa akibatnya jika tidak melaporkan jam


lembur tersebut ketika muncul konflik etika lainnya?
>seorang supervisormeminta dia untuk lembur 3jam perhari
>Seorang supervisor meminta dia untuk berbuat seolah-oleh
malakasanakan prosedur audti
>Promosi jabatan sebagai manager, kecuali dia menyuruh
asistenya utnk lembur.
Decide the appropriate action

Only Bambang can decide appropriate action to


select the circumtances.

Konsekuensi yang relefan adalah dampak


terhadap karirnya.
Special Need for Ethical Conduct in
Professions
Our society has attached a special
meaning to the term professional.

Professionals are expected to conduct


themselves at a higher level
than most other members of society.
Public confidence in the quality of
Professioanal services is enhanced
When profession encourages high
Standards of performance.
Difference Between CPA Firms and
Other Professionals
CPA firms are engaged and
paid by the
company issuing the
financial statements.

Primary beneficiaries
of the audit are
statement users.
CPAs Encouraged to Conduct
Themselves at a High Level
GAAS and Continuing
CPA examination interpretations education
requirements

Quality control Conduct of Legal liability


CPA firm
personnel
AICPA
Peer review practice and
quality centers

PCAOB Code of
and SEC Professional
Conduct
Code of Professional Conduct

Ideal standards of ethical conduct


Principles stated in philosophical terms.
They are not enforceable.
Minimum standards of ethical
Rules of
conduct stated as specific rules.
conduct
They are enforceable.

Interpretations Interpretation of the rules of conduct by


the AICPA Division of Professional Ethics.
of the rules They are not enforceable, but a
of conduct practitioner must justify departure.
Code of Professional Conduct

Published explanations and answers


to questions about the rules of
conduct submitted to the AICPA by
Ethical
practitioners and others interested
rulings
in ethical requirements.
They are not enforceable, but a
practitioner must justify departure.
Ethical Principles

IAPI mengadopsi kode etik bagi para akuntan


profesional dari IFAC Code.

Kode Etik tersebut terdiri dari 3 bagian:


BAGIAN A : Penerapan Umum atas Kode Etik
BAGIAN B : Anggota dalam Praktik Publik
BAGIAN C : Anggota dalam Bisnis
Ethical Principles

1. Responsibilities:
Professionals should exercise sensitive and
moral judgments in all their activities.

2. The public interest:


Members should accept the obligation to act
in a way that will serve and honor the public.
Ethical Principles

3. Integrity:
Members should perform all responsibilities
with integrity to maintain public confidence.

4. Objectivity and independence:


Members should be objective, independent,
and free of conflicts of interest.
Ethical Principles
5. Due care:
Members should observe the profession’s
standards and strive to improve competence.

6. Scope and nature of services:


A member in public practice should observe
the Code of Professional Conduct.

7. Confidentiality
Standards of Conduct
Ideal conduct Principles
by practitioners

Rules of conduct
Minimum level
of conduct by
practitioners Substandard
conduct
Ancaman bagi Auditor
1. Kepentingan pribadi
2. Penelaahan pribadi – Ketika auditor menelaah suatu
situasi yang merupakan konsekuensi penilaian
sebelumny atau nasihat dari auditor atau
perusahaan tempat auditor bekerja
3. Advokasi – Mendukung posisi atau opini yang
mengakibatkan berkurangnya objektivitas
4. Kesepahaman – sangat memperhatikan pihak lain
karena hubungan dekat dengan pihak tersebut
5. Intimidasi – ketika tindakan auditor dapat
dinegosiasikan.
Panduan Khusus dalam Kode Etik Profesi

Dalam Kode Etik B dan C berisi 9 pasal utama


1. 201 Penunjukkan Profesional
2. 220 Konflik Kepentingan
3. 230 Second Opinion
4. 240 Imbalan Jasa Audit dan Jenis-jenis Imbal Jasa Lainnya
5. 250 Pemasaran Jasa Profesional
6. 260 Hadiah dan Fasilitas
7. 270 Perlindungan Aset Klien
8. 280 Objektivitas – Semua Jasa yang Diberikan
9. 290 Independensi - Kontrak Kerja Audit
Independence

Mengambil sudut pandang yang tidak bias

The value of auditing depends heavily


on the public’s perception of the
independence of auditors.

 Independence in fact
 Independence in appearance
Kepemilikan Finansial yang Signifikan

Kepemilikan dalam perusahaan yang diaudit dalam


instrumen utang dan modal.

(sub bagian 290.113)>> Ancaman Kepentingan Pribadi


Direktur, Eksekutif, Manajemen Sebuah
Perusahaan

Kemampuan seorang auditor untuk melakukan


evaluasi independen atas kewajaran laporang
keuangan mudah dipengaruhi.

Akan mempengaruhi persepsi pengguna LK

(sub bagian 290.149)>> Melarang menjadi pegawai di


perusahaan yang diaudit.
Pemberian Jasa Non-Audit kepada Klien

(sub bagian 290.158 – 290.205) >> Isu-isuPemberian


jasa non-audirt kepada klien

JASA PENILAIAN
Penilaian memerlukan estimasi atas nilai untuk suatu
aset, liab, atau bisnis secara keseluruhan.
Ancaman penelaahan pribadi dapat muncul ketika
perusahaan melakukan jasa penilaian bagi klien
auditnya, yang mana hasil penilaian dimasukkan
dalam LK
Pemberian Jasa Non-Audit kepada Klien
JASA AUDIT INTERNAL
Pengelolaan internal perusahaan.

Terkait dengan pemberian jasa internal, sistem


keuangan atau LK terdapat ancaman penelaahan
pribadi yang tinggi.

JASA PEMBUKUAN (Subbagian 290-170)


Ancaman penelaahan pribadi yang tinggi.
Pemberian Jasa Non-Audit kepada Klien

IMBALAN JASA AUDIT


Katergantungan ekonomi
Imbalan berdasarkan:
Pengetahuan dan keterampilan yang dibutuhkan
Tingkat pendidikan dan pengalaman
Tingkat tanggung jawab
Waktu yang dibutuhkan
Penggantian Auditor

Mencari pelayanan kualitas yang lebih baik, opinion


shopping, pengurangan biaya.

Komunikasi antar KAP


Opinion Shopping
Pengurangan Biaya – Tidak akan memicu pengauditan
dengan kualitas yang rendah.
Jasa-jasa Non-Audit
Prohibited Services
1. Bookkeeping and other accounting services
2. Financial information systems design and implementation
3. Appraisal or valuation services
4. Actuarial services
5. Internal audit outsourcing
6. Management of human resource functions
7. Broker, dealer, or investment adviser
or investment banker services
8. Legal and expert services unrelated to the audit
9. Any other service that the PCAOB determines
by regulation is impermissible
Audit Committees

An audit committee is a selected number


of members of a company’s board of directors
whose responsibilities include helping
auditors remain independent of management.

Most audit committees are made up of three


to five or sometimes as many as seven
directors who are not a part of company
management.
Audit Committees

The Sarbanes-Oxley Act requires that all


members of the audit committee
be independent.

Companies must disclose whether or not


the audit committee includes at least
one financial expert.
Conflicts Arising from Employment
Relationships

The SEC has added a one year “cooling off ”


period before a member of the audit
engagement team can work for the
client in certain key management positions.
Partner Rotation

The Sarbanes-Oxley Act requires that


the lead and concurring audit partner
rotate off the audit engagement
after a period of five years.
Ownership Interests

SEC rules on financial relationships


take an engagement perspective.

SEC rules prohibit ownership in


audit clients by those persons
who can influence the audit.
Thank You