Accounting Ethics ACNE 3114

Course description:

This course concentrates on ethical standards for accountants and auditors in different fields. Learn the nature and scope of ethics standards and the need for them in business and society. The responsibility of accountancy profession to act in the public interest.
How to apply fundamental Principles in an audit environment. Threats and safeguard issues relating to auditing engagement.

Course Aims:

  • IntroduceCode of Ethics for Professional Accountants.
  • Applying fundamental principles of ethical issues, Integrity, Objectivity, Professional Competence and Due Care, Confidentiality and Professional Behavior.
  • How to take consideration for conflict of interest issue in audit engagement.
  • Independent consideration in audit engagement.
  • Determine compliance of accounting and auditing activities with applicable standards.
  • Evaluate the ethicality of accounting and auditing activities.


Course outcomes:

Upon completion of this course, the student should gain:
  • Knowledge and understanding about how the public regards Accounting ethics. 
  • Empower the students to analyze economic, legal and ethical aspects of accounting professions.
  • How to act professionally in public practice.
  • How to act professionally in business.
  • Identify the moral judgment.
  • How to preserve independency in public and business.