Tiểu luận đạo đức nghề nghiệp của kiểm toán viên

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 ĐẠO ĐỨC NGHỀ NGHIỆP
 Sự cần thiết phải có đạo đức nghề nghiệp trong kiểm toán
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& Các nguyên tắc đạo đức nghề nghiệp đối với kiểm toán viên
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 LIÊN HỆ VỚI THỰC TIỄN VIỆT NAM
 Cơ quan ban hành chuẩn mực và thực hiện kiểm soát chất
lượng kiểm toán, đạo đức nghề nghiệp kiểm toán
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G; P ?8"A[0 "8?8"9%‚&99‚vNRP =G?8"52‚&99%‚$v]
%
& Các công cụ kiểm soát đạo đức nghề nghiệp kiểm toán của Việt
Nam
„3CG01NdQ;?F-G3(P ?8"NB?>*?@A "B "3CDA[0I3J1
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G"z*P =G?8"TM52‚&99%‚$v] R.9‚&‚&99%dQ;R.?WAQ3(
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NRI3J1G*K
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, Các trường hợp vi phạm đạo đức nghề nghiệp kiểm toán

BÔNG BẠCH TUYẾT (BBT)
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5
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 Tính chính trực và tính khách quan.
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:
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ia%12!^)aP%!^)a )%a`TOT%%,+
a )%(T(j/)/Xi*%#/WOaP%1
Va #O/!P,!^)aP%!^)a )%k
\XTX*+a)jV%#O
a%/*%%./h1
481:+/h%#%`/Pa%
/,\R+/l)%a "%lR/
/@ 2!^)aP%!^)a )%,*%*!^-XO%+
), #$P)a%/1
T@ ma_ Of/O!-VX%*!^-XO%+
XO%` &%O%)/aX[#$P)
a%/./!^)aP%!^)a )%1
@ >\*%%)/#$PR+aP,OjTOX!g./
!^a% #$P)a%/1
#@ 2!^)aP%!^)a )%f/X)TX_*ha%
/"%/%l/P#O1
Q@ 2!^)aP%!^)a )%a_Ajj,#+
0j)^0P) )X!g%a "%%%
j"!^hn)1ojj0/pX)

\P!!^)aP%!^)a )%*%%*!^- 
X!gP*+,a%/j#$P/P1
„?_."i I3J1G*KN3(A[0ŠNR7?bN3D">1A"-S1EAR.X
G"J"3CgA"h
v HAKA"6?8"T03VCA""*lA _."3J-"F11cGAKA"Gf .=-p
v HAKAG"Y G3"0.TMV3C-?WAA- AUD1cGAKA"AS-G";p"0.
v ]tTHG"0.A"z?6.G"Y G3?WA.(-AF-A- AUDG* G\ "WDTE
QtTHG"0.A"z?6."N6.VR1VCA"V>AG"Y G3
9
& Xung đột về đạo đức
KA ("_AHG"Ju•?=a- ?cGNB?>*?@AG* N`uZIJG(
0{ DVEAGwAP-0P-;VoX?N8AUDG(X 3K1?MAX \3Vb"?>*
AY G.I3J1G*KŠNR7p"*lAI"3AHAKAP-0"C 30?!""0.AK"_
KA1M3P-0"C"0.VW3`A"AHG"JAH;""g GK3 WAXVR1N3D">1"0.
?zuf0?=G`"A"`"GEAA[0AKAI3J1G*KN3(
Q{ KAI3J1G*KN3(AHG"JQ8.(-AF-"R"?c GK3NO3AKAA"-S1EA
 "B "3CDNRA" (1Y
A{ HG"JAHNU?BNBVs G- G"R" 3i01cGQ(VRAUDG(NR1cGQ(
VR.(-AF-A[0A"-S1EA "B "3CD1RAKAI3J1G*KN3(AFG-_G"[
u{ ‹- ?cGAHG"J;.T3"I"3G"Y G3I"Y G- G"EA?WAAY QMAH
G"J;""g ?=VW3`A"A[0]Y ]>A" =G
, Năng lực chuyên môn và tính thận trọng
"z*?3B-%%A[0A"-S1EA
4412[+)_A*h\!^)aP%
!^)a )%%f/R/
/@ m*paP)_\OX)TXV
#O)_Va%/.#/]
T@ 9(q)+,n-"%`)+arAa
V#O1
G(#O\!^)aP%a )%%&s%

qa%#aPar[)_ +#O1
2[+)_ ///
/@ !-*p()_t!-TeV&%A*p(!-
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