Exploring The IESBA Code Installment 7 - Inducements, Including Gifts and Hospitality - PDF
Exploring The IESBA Code Installment 7 - Inducements, Including Gifts and Hospitality
1. Inducements are defined in the IESBA Code as "anything used to influence the behaviour of another individual."
2. At times, this influence occurs naturally as a result of commercial relationship development, but at other times, the incentive is intended to improperly encourage someone to act unethically.
3. Inducements can range from conventional business partners' hospitality to illicit behaviours such as bribery.
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1. 诱导在《国际会计师职业道德准则》中被定义为 "用于影响另一个人行为的任何东西"。
2. 有时，这种影响是由于商业关系的发展而自然发生的，但在其他时候，诱导的目的是不适当地鼓励某人采取不道德的行为。
3. 诱导的范围可以从传统的商业伙伴的款待到非法行为，如:贿赂。
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EXPLORING THE IESBA CODE 探索国际会计师职业道德准则理事会守则
1. Installment 1: The Five Fundamental Principles
第1部分：五项基本原则
2. Installment 2: The Conceptual Framework – Step 1, Identifying Threats
第2部分：概念框架 - 第1步，识别威胁
3. Installment 3: The Conceptual Framework – Step 2, Evaluating Threats
第3部分：概念框架 - 第2步，评估威胁]
4. Installment 4: The Conceptual Framework – Step 3, Evaluating Threats
[第4部分：概念框架 - 第3步，应对威胁]
5. Installment 5: Independence
[第5部分：独立性]
6. Installment 6: Conflicts of Interest
[第6部分：利益冲突]
7. Installment 7: Inducements, Including Gifts and Hospitality
[第7部分：利益诱导]
8. Installment 8: Responding to Non-Compliance with Laws and Regulations [for PAIBs]
[第8部分：应对不遵守法律法规 [企业中的专业会计师]
9. Installment 9: Responding to Non-Compliance with Laws and Regulations [for PAPPs]
[第9部分：应对不遵守法律法规 [专业执业会计师]
10. Installment 10: Pressure to Breach the Fundamental Principles
[第10部分：导致违反基本原则的压力]
11. Installment 11: The Role and Mindset Expected of Accountants — A Focus on Bias
[第11部分: 会计师应有的角色和心态 -- 对偏见的重视]
12. Installment 12: The Building Blocks Installments
[探索国际会计师 职业道德准则理事会守则 第12部分: 组成部分]
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