How does a company best manage its ethical performance? What is the difference between personal and social ethical dilemmas? What moral obligations are expected from modern corporations? What factors need to be taken into account when making ethically-sound decisions? Ethics for Accountants and Auditors third edition covers the ethics course for accounting and auditing students in their second or third year. The text introduces students to the ethical dilemmas faced in the world of accounting and auditing, and equips them to deal with these issues in practice.