Accounting Technician Basic Understanding The Profession Part 2

E. Roles and responsibilities Technician Profession AkuntnansiBefore studying the role and responsibilities of the profession of accounting technicians, first keep in mind those who use kuntansi report.Using and Party Needs Information / Accounting Report is:1. Internal partyInternal party is the party that is in the organizational structure. Management is the most in need of proper accounting statements and inaccurate to make a decision that is good and right. Examples like managers who see the financial position of the company to decide whether to buy the building for a new branch kanntor or not.2. Parties Eksteral / externaa. InvestorInvestors require financial information to determine whether to invest or not. If the prediction investor will give good profits, then the investor will deposit the capital to the company, and vice versa.b. Shareholders / owners of the companyThe owner of the company that has equity in the company's financial information companies need to be able to determine the extent of progress or setbacks experienced by the company. Shareholders will benefit from the greater dividend if the company profit.c. GovernmentThe amount of tax to be paid by the company or organization to the government a large part based on the information in the financial statements of the company.d. CreditorsIf companies are desperate and in need of fresh capital companies will probably borrow money to creditors such as borrowing money in the bank, owes goods supplyer / suppliers. The lender will provide the funds if the company has a good financial condition and will not have a huge potential for loss.e. Other PartiesActually there are many others from outside companies that may be using report / accounting information of an organization such as employees, unions, auditors, public accountants, police, school / college students, journalists, and many others.Roles and responsibilities of the accounting profession technicians are the principles of professional ethics of accounting technicians as follows:First Principle - Responsibility ProfessionIn carrying out its responsibilities as professionals, each member should always use moral and professional judgment in all activities.01. As professionals, members have an important role in society. In line with the role tersbut, members have a responsibility to all users of their professional services. Members should always be responsible for working with fellow members of the accounting profession to develop, maintain public confidence, and run professional responsibility to regulate itself. All members of the collective effort is needed to maintain and enhance the traditions of the profession.Second Principle - Public InterestEvery member is obliged to always act within the framework of public service, honor the public trust, and demonstrate commitment to professionalism.01. One main characteristic of a profession is the acceptance of responsibility to the public. Professional accounting technicians play an important role in society, where the public accounting profession technicians consisting of clients, lenders, governments, employers, employees, investors, business and finance, and others rely on the objectivity and integrity of accounting technicians in maintain the orderly functioning of the business. This dependence raises accounting technicians responsibility to the public interest. The public interest is defined as the interest of the people and institutions that served members overall. This dependence led to the attitude and behavior of accounting technicians in providing services affect economic welfare of society and the state.02. Accounting technician profession can remain in this important position simply by continuing to provide this unique service at a rate that suggests that belief - the belief held firm. Of primary importance is the accounting profession technicians to make service users aware that the accounting technician service accounting technician performed denagn highest level of achievement, and in accordance with the ethical requirements needed to reach the level of achievement.03. In fulfilling professional responsibilities, members may encounter conflicting pressures with the parties concerned. In addressing these conflicts, members should bertinadak with integrity, with a belief that when members fulfill their obligations to the public, then the interests of service recipients served as well as possible.04. Those who obtain the services of members expect members to fulfill their responsibilities with integrity, objectivity, professional thoroughness, and to serve the public interest. Members are expected to provide quality services, wear the appropriate fee, and offered her a variety of services, all are done with a level of professionalism consistent with these Principles of Professional Ethics.05. Semuan members bind themselves to honor the public trust. Top of the public trust given to him, the member must continually demonstrate their dedication to achieving professionalism.06. Responsibilities of an accounting technician not merely to meet the needs of individual clients or employers. In performing the duties of a technician should follow standard accounting profession stressed on the public interest, for example:• Staff financial executives working in various fields of management accounting in organizations and contributes to the efficiency and effectiveness of the use of the organization's resources;• Staff internal auditors provide assurance on the internal control system to improve the reliability of the financial information of the employer to outsiders.• Expert tax help build confidence and efficiency and the implementation of a fair tax system, and• Management consultants have a responsibility to the public to help make good management decisions.Third principle - IntegrityUnruk maintain and enhance public confidence, each member must fulfill professional responsibilities with the highest possible integrity.01. Integrity is an element of character that underlie the emergence of professional recognition. Integrity is the quality of the underlying public trust and a benchmark (benchmark) for members of examining every decision.02. Integrity requires one member for, among other things, being honest and forthright without compromising confidential service recipients. Service and public confidence bolrh not defeated by personal gain. Integrity can receive an unintentional error and honest difference of opinion, but can not accept the principle of fraud or rescission.03. Integrity is measured in the form of what is right and just. In the unlikely event there is between, standards, specific guidelines or in the face of conflicting opinions, a member should test decisions or actions by asking if members have done what anyone would do and whether to integrate members have manjaga his integrity. Integrity requires members to adhere to both the form and the spirit of technical and ethical standards.04. Integrity also requires members to follow the principles of objectivity and prudence professional.Principle Four - ObjectivityEach member should maintain objectivity and be free from conflict of interestthe fulfillment of professional obligations.01. Objectivity is a quality which gives the value of the services provided by members. The principle of objectivity requires members to be fair, impartial, intellectually honest, not berperasangka or bias, and free from any conflict of interest or be under the influence of others.02. Members work in many different capacities and must demonstrate their objectivity adlam various situations. Members of preparing the financial statements as a subordinate, and perform internal audit work in the financial and management capacities in industry, education and government. They also memdidik and train people who want to get into the profession. Regardless of service or capacity, members should protect the integrity of his work, and maintain objectivity.03. In the face of situations that are Specific and practices related to ethics rules with respect to objectivity, adequate consideration should be given to the following factors:• Adakalannya members exposed to situations that allow them to accept the pressures given kepadannya. This pressure can interfere with objectivity.• It is not practical to declare and describe all situations where pressure may occur. Size fairness (reasonablaness) should be used in a standard list to identify relationships that may or appear to impair the objectivity of the members.• The relationships that allow prejudice, bias or influence others to violate objectivity should be avoided.• Members have a duty to ensure that those involved in the provision of professional services to comply with the principle of objectivity.• Members should not accept or offer gifts or entertainment that is believed to lead to improper influence on their professional judgment or against persons associated with them. Members should avoid situations that can make their professional positions tarnished.Fifth Principle - Competence and Prudential ProfessionalsEach member shall perform professional services with prudence, competence and diligence,and mempuyai duty to maintain professional knowledge and skill at the level required to ensure that a client or employer to benefit from the services of a competent professional practice berdasaran developments, legislation and most advanced techniques.01. Professional prudence requires members to fulfill professional responsibilities with competence and strength. This implies that members have an obligation to carry out professional services as well as possible according to his ability, for the benefit of service users and is consistent with professional responsibilities to the public.02. Competence gained through education and pengalanan. Members should not portray himself memikili expertise or experience they have. In all assignments and in all responsibilities, each member should make an effort to achieve a level of competence that will ensure that the quality of the services provided meet the high level of professionalism as required by the Principles of Ethics. Professional competence may be divided into 2 (two) separate phases:a. Achievement of Professional Competence. Achievement of professional competence requires initially a high standard of general education, followed by special education, training and examinations in Professional in the relevant subjects, and work experience. This should be the normal pattern of development for members.b. Maintenance of Professional Competence.• Competence must be nurtured and maintained through a commitment to learning and continuous professional improvement for professional life members.• Maintenance of competence profsional need to keep abreast perkembengan awareness of the accounting profession, including the statements of accounting, auditing and other regulations, both nationally and internationally relevant.• Members must implement a program designed to ensure the presence of quality control of the implementation of professional services that are consistent with national and international standards.03. Competence demonstrated the presence of achievement and maintenance of a level of understanding and knowledge that allow one member to provide services with ease and ingenuity. In terms of professional engagement exceeds the competence of members or the company, members are required to submit client consultation or to others who are more competent. Each member is responsible for determining the competency of each or assess whether the education, experience and judgment necessary to memadahi responsibilities to fulfill.04. Members should be diligent and fulfill its responsibilities to the beneficiaries and the public services, Perseverance means fulfilling the responsibility to provide services promptly and carefully, and adhere to perfect technical standards and ethics.05. Professional prudence requires members to plan and monitor carefully any professional activity that became his responsibility.Sixth Principle - ConfidentialityEach member harua respect the confidentiality of information obtained during the conduct of professional services and should not use or disclose such information without consent, unless there is no right or professional or legal obligation to disclose it.01. Members have an obligation to respect the confidentiality of information about clients or employers obtained through professional services rendered. The obligation of confidentiality continues even after the relationship between the member and the client or employer end.02. Confidentiality must be maintained by the member unless specific approval has been given or there is a legal or professional duty to disclose.03. Members have an obligation to ensure that staff under his supervision and those who requested advice and assistance respecting the principle of confidentiality.04. Confidentiality is not merely a matter of disclosure. Confidentiality also requires members to obtain information during the conduct of professional services do not use or appear to use such information for personal benefit or the benefit of third parties.Members have access to confidential information about the service recipient shall not disclose to the public. Therefore, members should not make disclosures that are not approved (unauthorized disclosure) to others. This does not apply to disclosures infirmasi in order to fulfill the responsibility of members based on professional standards.06. The public interest and the profession demands that the professional standards relating to confidentiality defined and that there is guidance on the nature and extent of the duty of confidentiality and the circumstances in which the information obtained during the conduct of professional services can or should be disclosed.07. The following are examples of things that should be considered in determining the extent to which confidential information may be disclosed.a. If disclosure permitted. If consent to disclose the services provided by the recipient, the interests of all parties, including third parties whose interests may be affected must be considered.b. Disclosures required by law. Some examples in which members are required by law to disclose confidential information are:• to produce documents or give evidence in legal proceedings, and• to disclose any breach of the law to the public.c. When there is a professional duty or right to disclose:• to comply with technical standards and rules of ethics; disclosure as it did not bertentangasn with these ethical principles;• to protect the professional interests of members of the court;• to comply with the quality review (or review peer) Association of Accounting Technicians or other professional bodies, and• to respond to a request or investigation by the Association of Accounting Technicians or regulatory agencies.Seventh Principle - Professional ConductEach member shall act consistent with the reputation of the professiongood and avoid actions that could discredit the profession.01. The obligation to avoid behaviors that can be met by a member mendiskreditkanprofesi as the embodiment of its responsibilities to the recipient of services, third party, other members, staff, employers and the general public.Eighth Principle - Technical StandardsEach member shall perform professional services in accordance with the technical and stsndar stsndar relevant professionals. In accordance with the expertise and carefully, members have an obligation to carry out the assignment of the service recipient during the assignment in line with the principle ofintegrity and objectivity.Technical standards and professional standards that must be adhered to is a member of the standards issued by the Association of Accounting Technicians, regulatory bodies and legislation relevant.