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英文翻译中文.doc

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川大锦城学院本科论文（中英译文）会计职业道德 Accountingethics Barron'sKathleenElliott Abstract AccountingethicsisprimarilyafieldofHYPERLINK"http://en.wikipedia.org/wiki/Applied_ethics"appliedethics,thestudyofHYPERLINK"http://en.wikipedia.org/wiki/Moral_value"\o"Moralvalue"moralvaluesandjudgmentsastheyapplytoHYPERLINK"http://en.wikipedia.org/wiki/Accountancy"accountancy.ItisanexampleofHYPERLINK"http://en.wikipedia.org/wiki/Professional_ethics"professionalethics.AccountingethicswerefirstintroducedbyHYPERLINK"http://en.wikipedia.org/wiki/Luca_Pacioli"LucaPacioli,andlaterexpandedbygovernmentgroups,professionalorganizations,andindependentcompanies.EthicsaretaughtinaccountingcoursesathighereducationinstitutionsaswellasbycompaniestrainingHYPERLINK"http://en.wikipedia.org/wiki/Accountant"\o"Accountant"accountantsandHYPERLINK"http://en.wikipedia.org/wiki/Audit"\o"Audit"auditors. Keywords：AccountingEthicsEducation Contents HYPERLINK"http://en.wikipedia.org/wiki/Accounting_ethics"\l"Importance_of_ethics#Importance_of_ethics"1Importanceofethics HYPERLINK"http://en.wikipedia.org/wiki/Accounting_ethics"\l"History#History"2History HYPERLINK"http://en.wikipedia.org/wiki/Accounting_ethics"\l"Teaching_ethics#Teaching_ethics"3Teachingethics HYPERLINK"http://en.wikipedia.org/wiki/Accounting_ethics"\l"Accounting_scandals#Accounting_scandals"4Accountingscandals 1.Importanceofethics Thenatureoftheworkcarriedoutbyaccountantsandauditorsrequiresahighlevelofethics.Shareholders,potentialshareholders,andotherusersofthefinancialstatementsrelyheavilyontheyearlyfinancialstatementsofacompanyastheycanusethisinformationtomakeaninformeddecisionaboutinvestment.Theyrelyontheopinionoftheaccountantswhopreparedthestatements,aswellastheauditorsthatverifiedit,topresentatrueandfairviewofthecompany.Knowledgeofethicscanhelpaccountantsandauditorstoovercomeethicaldilemmas,allowingfortherightchoicethat,althoughitmaynotbenefitthecompany,willbenefitthepublicwhoreliesontheaccountant/auditor'sreporting