Nov 23, 2024  
2023-2024 University Catalog 
    
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2023-2024 University Catalog [ARCHIVED CATALOG]

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ACCTG 411 - Ethics in Accounting and Auditing

Prerequisites: ACCTG 201  and ACCTG 202 
The course is a one-semester course. The course is a study of the impact of ethics on accounting and auditing. Topics covered include: ethical problems, codes of ethics, audit risk and materiality, international auditing standards, evidential matter, fraud considerations, auditor independence, a profession in crisis, whistle-blowing, ethics and politics, ethics and tax accounting, international ethical issues in accounting, gender differences in ethical perceptions, and the composition of boards.

3 credits
Fall, Alternate Years


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