Summary CPA AUSTALIA ETHICS AND GOVERNANCE INDEX (HD) BY MODULE (S1-2023)

Ethics and Governance Index (By Module)
Term Page Module Module name
Semester 2 - 2022 CPA AUSTRALIA STUDY SUPPORT
AASB (Australian Accounting Standards Board) 366 Glossary
acceptable level 366 Glossary
accountability 366 Glossary
ACNC (Australian Charities and Not for Profit Commission) 366 Glossary
agency theory 366 Glossary
agents 366 Glossary
anti competitive practices 366 Glossary
APESB (Accounting Professional and Ethical Standards Board) 366 Glossary
ASIC (Australian Securities and Investments Commission) 366 Glossary
ASX (Australian Securities Exchange) 366 Glossary
AUASB (Auditing and Assurance Standards Board) 366 Glossary
audit client 366 Glossary
audit committee 366 Glossary
balance of probabilities (burden of proof in civil cases) 366 Glossary
beyond reasonable doubt (burden of proof in criminal cases) 366 Glossary
bid rigging 366 Glossary
board of directors 366 Glossary
bonding costs 366 Glossary
business judgment rule 366 Glossary
CAANZ (Chartered Accountants Australia & New Zealand) 366 Glossary
cartel conduct 366 Glossary
caveat emptor (Latin for "buyer beware") 366 Glossary
CDP (Carbon Disclosure Project) 366 Glossary
child labour 366 Glossary
churning 366 Glossary
civil liability 366 Glossary
climate change 366 Glossary
collusive behaviour 366 Glossary
common law 366 Glossary
company secretary 366 Glossary
competition policy 366 Glossary
competitive advantage 366 Glossary
consumers 366 Glossary
co-regulation 367 Glossary
corporate social responsibility 366 Glossary
Corporations Act 367 Glossary
CPA Australia 367 Glossary
criminal 367 Glossary
criminal intent 367 Glossary
criminal liability 367 Glossary
criminal sanctions 367 Glossary
cultural diversity 367 Glossary
cultural relativism 367 Glossary
delegation 367 Glossary
deontological 367 Glossary
director or officer 367 Glossary
diversity 367 Glossary
duty of care 367 Glossary
economic stability 367 Glossary
egoism 367 Glossary
enlightened self-interest 367 Glossary
environmental sustainability 367 Glossary
Equator Principles 367 Glossary
ethical egoism 367 Glossary
ethical relativism 367 Glossary

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, ethical standards 367 Glossary
ethical trading 367 Glossary
ethics 367 Glossary
exclusive dealing 367 Glossary
financial markets 367 Glossary
FRC (Financial Reporting Council) 367 Glossary
goal congruence 367 Glossary
governance 367 Glossary
GRI (Global Reporting Initiative) 367 Glossary
heuristics 367 Glossary
humanistic perspective 367 Glossary
IFAC (International Federation of Accountants) 367 Glossary
IIRC (International Integrated Reporting Council) 367 Glossary
insider trading 367 Glossary
insolvent trading 367 Glossary
Integrated Reporting 368 Glossary
IPA (Institute of Public Accountants) 368 Glossary
ISO (International Organisation for Standardisation) 368 Glossary
justice 368 Glossary
legitimacy theory 368 Glossary
limited liability 368 Glossary
loss-leader 368 Glossary
market based systems 368 Glossary
market manipulation 368 Glossary
market sensitive 368 Glossary
market sharing 368 Glossary
monetisation 368 Glossary
monitoring costs 368 Glossary
monopolist corporations 368 Glossary
morals 368 Glossary
narrative reporting 368 Glossary
natural capital 368 Glossary
naturalistic argument 368 Glossary
normative theories 368 Glossary
not for profit 368 Glossary
output restrictions 368 Glossary
philosophical 368 Glossary
philosophy 368 Glossary
phoenix companies 368 Glossary
pollution 368 Glossary
ponzi schemes 368 Glossary
pools 368 Glossary
price-fixing 368 Glossary
principals 368 Glossary
principles-based approach 368 Glossary
profession 368 Glossary
professional activity 368 Glossary
professional ethics 369 Glossary
professional scepticism 369 Glossary
proprietary companies 369 Glossary
prospectus 369 Glossary
public companies 369 Glossary
public interest 369 Glossary
puffery 369 Glossary
quantification 369 Glossary
relationship based systems 369 Glossary
remuneration 369 Glossary
resale price maintenance 369 Glossary
residual costs or losses 369 Glossary

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