Apr 19, 2024  
University Catalog 2012-2013 
    
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University Catalog 2012-2013 [ARCHIVED CATALOG]

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ACCT 434 - Professional Accounting Ethics (4)

Prerequisites: ACCT-320B and ACCT 325. This course examines different theories of ethics in an accounting context. Accountants’ and Auditors’ Ethical Reasoning and Decision Process are examined along with the legal and regulatory obligations. The course emphasizes the need to make ethical decisions as preparers, auditors and users of the financial statements. Some sections of this course may be technologically mediated.
 


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