Actividad 1 - Caso
Actividad 1 - Caso
Actividad 1 - Caso
CASO
Por:
Presentado a:
PATRICIA ESTELA GOMEZ NATES
NRC 9158
CONTADURÍA PÚBLICA
SOACHA
2021
ACTIVITY #1
ETHICAL DILEMMA
Dear student,
Here, you will find a study case related to the public accountant’s ethical
behavior. Read it carefully and then select TRUE or FALSE according to the
statements presented. Look at the example in blue:
The client chose to engage an alternative firm of bankers.
FALSE
CASE STUDY 3
You believe that you were unsuccessful in the tendering process on the
basis of cost alone, as Company A is not very profitable, and suffers from the
competition of the other hardware business that it intends to acquire.
You are the continuity provider for another local sole practitioner. Two months
ago, he suffered a heart attack, and so you are currently acting for a number of
his clients. He is not expected to resume practicing for another two months.
One of the clients of the incapacitated practitioner (Company B) operates a
shop selling electrical goods. The director and majority shareholder have called
you to arrange a meeting to discuss a business venture that he is considering.
At the meeting, the client explains that he intends to make an offer for the same
small hardware business that Company A is seeking to acquire. He is aware
that there is another bidder for the business, but is unaware that it is Company
A, or that Company A used to be your client.
When the meeting is over, you start to feel uneasy. You want to help Company
B and provide a valued service on behalf of the practitioner for whom you are
the continuity provider. But you realize that you are also in possession of
confidential information concerning the plans of your previous client. You are
aware of Company A’s problems and its motivation for wishing to acquire the
business.
Taken from: Consultative Committee of Accountancy Bodies. (2011). Ethical Dilemmas Case
Studies: Professional Accountants in Public
Practice. https://www.icaew.com/-/media/corporate/files/technical/ethics/ethical-case-
studies/ccabeg-case-studies-accountants-public-practice.ashx?la=en
2. At the meeting, the client explains that he intends to make an offer for the
same small hardware business that Company A is seeking to acquire.
TRUE OR FALSE?
3. He is aware that there is another bidder for the business, but is unaware that
it is Company A, or that Company A used to be your client.
TRUE OR FALSE?
GLOSSARY
Engage: Formalizar un servicio a través de un contrato.
Accountants: Persona que obtuvo el título de contador Público emitido por una
universidad reconocida.
Compliance: Cumplimiento de un deber u obligación.
Purchase: Intercambio de un bien o servicio a cambio de dinero.
Neighbouring: Persona o empresa que se encuentra cerca.
Unsuccessful: Persona o empresa (negocio) con pérdidas.
Tendering: Adjudicación de un contrato por concurso.
Profitable: Actividad o acción que genera utilidad.
Business: Actividad en la cual se realiza una operación comercial.
Provider: Empresa o persona que provee materias primas.
Shareholder: Persona o empresa que tiene acciones o participa en el capital de
otra empresa.
Confidential: Que es propio de la persona u organización.
TRADUCCION
ACTIVIDAD #1
DILEMA ÉTICO
Estimado estudiante, Aquí encontrará un caso de estudio relacionado con el
comportamiento ético del contador público. Léalo cuidadosamente y luego
seleccione TRUE o FALSE de acuerdo a las declaraciones presentadas. Mira
el ejemplo en azul:
• El cliente eligió contratar una firma alternativa de banqueros. FALSE
ESTUDIO DE CASO 3
INTERESES CONFLICTIVOS DE LOS CLIENTES
Usted es un profesional único que solía proporcionar una gama de servicios de
contabilidad para una pequeña empresa (Compañía A) que posee una
ferretería en la ciudad donde se practica.