Gain an understanding of ethical standards for accountants and auditors. Learn the nature and scope of ethical behavior and the need for it in business and society. Examine unethical behavior, including greed, corruption and fraud. Review professional codes of conduct for principal governing bodies and discuss their application in real-world situations. Obtain an understanding of ethics in the auditing, taxation and fiduciary professions.
- Understand ethical frameworks including ethics and ethical reasoning
- Review virtue, justice and social responsibilities
- Analyze unethical behavior including greed and corruption
- Examine fraud and earnings management
- Review professional rules of conduct
- Examine the duties of the public company auditors, taxation professionals and fiduciaries