Creve Couer Pizza Inc.

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Creve Couer Pizza Inc.

Creve Couer Pizza Inc.

Question No. 1

Moral Conscience of Certified Public Accountant

It is the responsibility of auditors to serve as the Moral Conscience for their clients as they know each and every financial detail of the business. Being CPA, they are in a better position to judge the financial rules and regulations and can advise their clients in the critical business situation. Being the accountant of the clients, it is also their duty, to advise their client properly in the business issues. The law is the standard of what should be avoided as good and bad, that's why the counter is at a crossroads when he is ordered to alter that makeup or forward information that somehow benefit the company, puts into play its morale and their position within the organization (Cheffers, 2005).

The CPA has a moral responsibility to himself, the profession, peers and society, so they should not be shackled by the owners, shareholders and creditors of the company where they are performing a task, only the CPA knows the moral problem that runs on the acceptance of administrative decisions that somehow influence the information he has to make (Rapoport 2004).

The CPA views on financial statements can influence the adoption of important financial decisions. They have always been fully aware of their responsibilities to others when performing their attest function, and must perform their duties in a manner comparable to those developed by any member of the profession.

Ignoring some rules does not excuse the accountant's failure to comply with a professional commitment. The public has a right to expect a thorough and orderly CPA, and the error that it can make in similar conditions, can be forgiven, but only when in good faith and without any relation to the attitude known desire for a client or any other professional reason, because it is responsible for the work of its staff (Duska, 2003).

The behavior of the CPA against his client or employer should exhibit a behavior that is cordial and respectful. It is a rightful act correctly for higher education has become, making the customer behavior of accounting information resembles in accordance with the laid down rules (Lucci 2003).

The CPA is responsible for his actions free, therefore it is only responsible for the wrong committed, either by action or by omission or because they wanted freedom, if this was the dictates of their conscience. The professional that is delivered to the growing interest in ethical standards and fundamental principles of the profession, will feel in his conscience the bitterness and disappointment that produce events, facts, memories of auditors life made with unconscious ease, believing them to be fair and moral, and believing that they proceeded with error.

It is a source of good relations, which must be maintained in front of customers in a sincere way. Mutual respect is one of the most important standards to be met by CPA, because that is how they show commitment to the most basic ethical principles should ...
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