Accounting ethics is primarily a field of applied ethics， the study of moral values and judgments as they apply to It is an example of professional Accounting ethics were first introduced by Luca Pacioli， and later expanded by government groups， professional organizations， and independent Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and Due to the diverse range of accounting services and recent corporate collapses， attention has been drawn to ethical standards accepted within the accounting These collapses have resulted in a widespread disregard for the reputation of the accounting To combat the criticism and prevent fraudulent accounting， various accounting organizations and governments have developed regulations and remedies for improved ethics among the accounting The nature of the work carried out by accountants and auditors requires a high level of Shareholders， potential shareholders， and other users of the financial statements rely heavily on the yearly financial statements of a company as they can use this information to make an informed decision about They rely on the opinion of the accountants who prepared the statements， as well as the auditors that verified it， to present a true and fair view of the Knowledge of ethics can help accountants and auditors to overcome ethical dilemmas， allowing for the right choice that， although it may not benefit the company， will benefit the public who relies on the accountant/auditor's 参考资料： 维基
