International Ethics Standards Board for Accountants

Nama : Fachri Maulana
NPM : 22210464
Kelas : 4EB15

International ethics standards from Fachri Maulana

Etika Profesi Akuntansi (PPT Kelompok)

Nama : Fachri Maulana
NPM : 22210464
Kelas : 4EB15

Etika Profesi Akuntansi B.Inggris Kelompok from Irfan Sanjaya

Etika Profesi Akuntansi (PPT Kelompok Translate)

Nama : Fachri Maulana
NPM : 22210464
Kelas : 4EB15

Etika Profesi Akuntansi Kelompok PPT B.Indonesia from Irfan Sanjaya

Power Point Tugas Etika Profesi Akuntansi IESBA (translated)

Nama : Fachri Maulana
NPM  : 22210464
Kelas  : 4EB15

Transkrip IESBA

300.12   Contoh keadaan yang dapat menimbulkan ancaman intimidasi untuk seorang akuntan profesional dalam bisnis meliputi:

• Ancaman pemberhentian atau penggantian akuntan profesional dalam bisnis atau anggota keluarga dekat atau langsung atas perbedaan pendapat tentang penerapan prinsip akuntansi atau cara di mana informasi keuangan yang akan dilaporkan. 
• Sebuah kepribadian yang dominan mencoba untuk mempengaruhi proses pengambilan keputusan, misalnya dalam hal pemberian kontrak atau penerapan prinsip akuntansi.

300.13   Perlindungan yang dapat menghilangkan atau mengurangi ancaman ke tingkat yang  dapat diterima menjadi dua kategori besar:

a)      Perlindungan dibuat oleh profesi, undang-undang atau peraturan, dan

b)      Pengamanan di lingkungan kerja.

Contoh pengamanan yang dibuat oleh profesi, undang-undang atau peraturan
yang rinci dalam paragraf 100.14 Bagian A dari Kode Etik ini.

300.14   Perlindungan di lingkungan kerja meliputi:

• Sistem yang mempekerjakan organisasi pengawasan perusahaan atau struktur pengawasan.
• Etika yang mempekerjakan organisasi dan melakukan program.
• Prosedur Rekrutmen dalam organisasi yang menekankan pentingnya mempekerjakan staf yang kompeten.
• Pengendalian internal yang kuat.
• Proses disipliner yang tepat.
• Kepemimpinan yang menekankan pentingnya perilaku etis dan harapan bahwa karyawan akan bertindak dengan cara yang etis. 
•  Kebijakan dan prosedur untuk menerapkan dan memantau kualitas kinerja karyawan. 
• Tepat waktu komunikasi kebijakan organisasi yang mempekerjakan dan prosedur , termasuk setiap perubahan kepada mereka , kepada seluruh karyawan dan pelatihan yang tepat dan pendidikan tentang kebijakan dan prosedur tersebut.
• Kebijakan dan prosedur untuk memberdayakan dan mendorong karyawan untuk berkomunikasi ke tingkat senior dalam organisasi yang mempekerjakan masalah etika yang menyangkut mereka tanpa takut akan pembalasan.
• Konsultasi dengan akuntan profesional yang sesuai.

300.15   Dalam keadaan di mana seorang akuntan profesional dalam bisnis percaya bahwa perilaku yang tidak etis atau tindakan oleh orang lain akan terus terjadi dalam organisasi yang mempekerjakan, akuntan profesional dalam bisnis dapat mempertimbangkan mendapatkan nasihat hukum . Dalam situasi ekstrim di mana semua perlindungan yang tersedia telah habis dan tidak mungkin untuk mengurangi ancaman ke tingkat yang dapat diterima , seorang akuntan profesional dalam bisnis dapat menyimpulkan bahwa adalah tepat untuk mengundurkan diri dari organisasi yang mempekerjakan .

BAGIAN 310 *

Potensi Konflik

310.1     Seorang akuntan profesional dalam bisnis harus sesuai dengan prinsip-prinsip dasar. Mungkin ada kali, namun, ketika tanggung jawab seorang akuntan profesional untuk sebuah organisasi yang mempekerjakan dan kewajiban profesional untuk mematuhi prinsip-prinsip dasar dalam konflik. Seorang akuntan profesional dalam bisnis ini diharapkan dapat mendukung tujuan yang sah dan etis yang ditetapkan oleh pemberi kerja dan aturan-aturan dan prosedur yang dibuat untuk mendukung tujuan tersebut. Namun demikian, di mana hubungan atau keadaan menciptakan ancaman terhadap kepatuhan dengan prinsip-prinsip dasar, seorang akuntan profesional dalam bisnis harus menerapkan pendekatan kerangka konseptual dijelaskan dalam Bagian 100 untuk menentukan respon terhadap ancaman tersebut.

310.2    Sebagai konsekuensi dari tanggung jawab kepada organisasi mempekerjakan, seorang akuntan profesional dalam bisnis mungkin berada di bawah tekanan untuk bertindak atau berperilaku dengan cara yang dapat menimbulkan ancaman terhadap kepatuhan dengan prinsip-prinsip dasar. Tekanan tersebut dapat eksplisit atau implisit, mungkin berasal dari seorang supervisor, manajer, direktur atau individu lain dalam organisasi yang mempekerjakan. Seorang akuntan profesional dalam bisnis mungkin menghadapi tekanan untuk :

• Bertindak bertentangan dengan hukum atau peraturan. 
• Bertindak bertentangan dengan standar teknis atau profesional. 
• Memfasilitasi strategi manajemen laba tidak etis atau ilegal.
• Lie kepada orang lain, atau sengaja menyesatkan (termasuk menyesatkan dengan tetap diam) orang lain, khususnya :   

                               >   Auditor dari organisasi yang mempekerjakan ; atau 
                               >   Regulator 

• Issue, atau berhubungan dengan, laporan keuangan maupun non - keuangan yang secara material salah mengartikan fakta, termasuk pernyataan sehubungan dengan, misalnya :

·         Laporan keuangan;

·         kepatuhan pajak;

·         kepatuhan hukum, atau

·         Laporan dibutuhkan oleh regulator sekuritas.

310.3     Signifikansi setiap ancaman yang timbul dari tekanan tersebut, seperti ancaman intimidasi, harus dievaluasi dan perlindungan diterapkan bila diperlukan untuk menghilangkan mereka atau menguranginya ke tingkat yang dapat diterima.
Contoh pengamanan tersebut meliputi:

·       Mendapatkan saran, bila perlu, dari dalam mempekerjakan
organisasi, penasihat profesional yang independen atau yang relevan
badan profesional.

·  Menggunakan proses penyelesaian sengketa secara formal dalam mempekerjakan organisasi.

·       Mencari nasihat hukum.

* _{Koreksi terhadap bagian ini timbul dari perubahan Kode mengatasi konflik kepentingan akan
efektif pada tanggal 1 Juli 2014. Lihat halaman 160.}

TOEFL

 

The TOEFL, formally known as Test Of English as a Foreign Language, is a test of an individual's ability to use and understand English in an academic setting. The test is designed and administered by Educational Testing Service (ETS), and TOEFL is a registered trademark of ETS. It was developed to address the problem of ensuring English language proficiency for non-native speakers wishing to study at U.S. universities. It has become an admission requirement for non-native English speakers at many English-speaking colleges and universities. Additionally, institutions such as government agencies, licensing bodies, businesses, or scholarship programs may require this test. TOEFL scores are valid for two years, after then they are no longer reported.

In 1962, a national council made up of representatives of thirty government and private organizations was formed to address the problem of ensuring English language proficiency for non-native speakers wishing to study at U.S. universities. This council recommended the development and administration of the TOEFL exam for the 1963-1964 time frame.

The test was originally developed at the Center for Applied Linguistics under the direction of Stanford University applied linguistics professor Dr. Charles A. Ferguson.

The TOEFL test was first administered in 1964 by the Modern Language Association financed by grants from the Ford Foundation and Danforth Foundation.

In 1965, The College Board and ETS jointly assumed responsibility for the continuation of the TOEFL testing program.

In 1973, a cooperative arrangement was made between ETS, The College Board, and the Graduate Record Examinations board of advisers to oversee and run the program. ETS was to administer the exam with the guidance of the TOEFL board.

Formats and Contents

·         Internet-based Test

Since its introduction in late 2005, the TOEFL iBT format has progressively replaced both the computer-based tests (CBT) and paper-based tests (PBT), although paper-based testing is still used in select areas. The TOEFL iBT test has been introduced in phases, with the United States, Canada, France, Germany, and Italy in 2005 and the rest of the world in 2006, with test centers added regularly. The CBT was discontinued in September 2006 and these scores are no longer valid.

Although initially, the demand for test seats was higher than availability, and candidates had to wait for months, it is now possible to take the test within one to four weeks in most countries. The four-hour test consists of four sections, each measuring one of the basic language skills (while some tasks require integrating multiple skills) and all tasks focus on language used in an academic, higher-education environment. Note-taking is allowed during the TOEFL iBT test. The test cannot be taken more than once a week.

1.      Reading

The Reading section consists of 3-5 passages, each approximately 700 words in length and questions about the passages. The passages are on academic topics; they are the kind of material that might be found in an undergraduate university textbook. Passages require understanding of rhetorical functions such as cause-effect, compare-contrast and argumentation. Students answer questions about main ideas, details, inferences, essential information, sentence insertion, vocabulary, rhetorical purpose and overall ideas. New types of questions in the TOEFL iBT test require filling out tables or completing summaries. Prior knowledge of the subject under discussion is not necessary to come to the correct answer.

2.      Listening

The Listening section consists of six passages 3-5 minutes in length and questions about the passages. These passages include two student conversations and four academic lectures or discussions. A conversation involves two speakers, a student and either a professor or a campus service provider. A lecture is a self-contained portion of an academic lecture, which may involve student participation and does not assume specialized background knowledge in the subject area. Each conversation and lecture stimulus is heard only once. Test-takers may take notes while they listen and they may refer to their notes when they answer the questions. Each conversation is associated with five questions and each lecture with six. The questions are meant to measure the ability to understand main ideas, important details, implications, relationships between ideas, organization of information, speaker purpose and speaker attitude.

3.      Speaking

The Speaking section consists of six tasks: two independent tasks and four integrated tasks. In the two independent tasks, test-takers answer opinion questions on familiar topics. They are evaluated on their ability to speak spontaneously and convey their ideas clearly and coherently. In two of the integrated tasks, test-takers read a short passage, listen to an academic course lecture or a conversation about campus life and answer a question by combining appropriate information from the text and the talk. In the two remaining integrated tasks, test-takers listen to an academic course lecture or a conversation about campus life and then respond to a question about what they heard. In the integrated tasks, test-takers are evaluated on their ability to appropriately synthesize and effectively convey information from the reading and listening material. Test-takers may take notes as they read and listen and may use their notes to help prepare their responses. Test-takers are given a short preparation time before they have to begin speaking. The responses are digitally recorded, sent to ETS’s Online Scoring Network (OSN) and evaluated by three to six raters.

4.      Writing

The Writing section measures a test taker's ability to write in an academic setting and consists of two tasks: one integrated task and one independent task. In the integrated task, test-takers read a passage on an academic topic and then listen to a speaker discuss the same topic. The test-taker will then write a summary about the important points in the listening passage and explain how these relate to the key points of the reading passage. In the independent task, the test-taker must write an essay that states, explains, and supports their opinion on an issue, supporting their opinions or choices, rather than simply listing personal preferences or choices. Responses are sent to the ETS OSN and evaluated by four raters.

One of the sections of the test will include extra, uncounted material. Educational Testing Service includes extra material in order to pilot test questions for future test forms. When test-takers are given a longer section, they should give equal effort to all of the questions because they do not know which question will count and which will be considered extra. For example, if there are four reading passages instead of three, then three of those passages will count and one of the passages will not be counted. Any of the four passages could be the uncounted one.

·         Paper-Based Test

The TOEFL paper-based Test (PBT) is available in limited areas. Scores are valid for two years after the test date, and test takers can have their scores sent to institutions or agencies during that time.

1.      Listening (30 – 40 minutes)

The Listening section consists of 3 parts. The first one contains 30 questions about short conversations. The second part has 8 questions about longer conversations. The last part asks 12 questions about lectures or talks.

2.      Structure and Written Expression (25 minutes)

The Structure and Written Expression section has 15 exercises of completing sentences correctly and 25 exercises of identifying errors.

3.      Reading Comprehension (55 minutes)

The Reading Comprehension section has 50 questions about reading passages.

4.      Writing (30 minutes)

The Writing section is one essay with 250–300 words in average.

Source : http://en.wikipedia.org/wiki/TOEFL