Professional ethics of accountants and auditors

Course: Accounting, Taxation and Control

Structural unit: Faculty of Economics

Title
Professional ethics of accountants and auditors
Code
OK 1.2
Module type
Обов’язкова дисципліна для ОП
Educational cycle
Second
Year of study when the component is delivered
2022/2023
Semester/trimester when the component is delivered
4 Semester
Number of ECTS credits allocated
3
Learning outcomes
PRN01. Be able to develop and improve their general cultural and professional level, independently master new methods of work and knowledge of a comprehensive vision of modern problems of economics and management. PRN03. Communicate freely in a foreign language orally and in writing when discussing research and innovation results PRN13. Know international standards of quality control, audit, inspection, other assurance and related services in compliance with professional ethics PRN18. Adhere to the norms of professional and academic ethics, maintain a balanced relationship with team members (team), consumers, contractors, contact audiences
Form of study
Distance form
Prerequisites and co-requisites
1) Know the main stages and characteristics of the historical and cultural process; basic economic doctrines and their values; basic methods of studying the features and specifics of economic practices in a globalized world; guiding principles of economic policy in the context of modern civilization challenges. 2) Be able to isolate and analyze information on current economic practices; apply terms, categories, classifications of philosophy, economic theory, sociology, management in relation to contradictory phenomena and processes of economic reality; find adequate mechanisms for their solution and prevention. 3) Have basic skills in working with consolidated information, namely, obtain and analyze information from different sources and systematically integrate different types of information resources.
Course content
The discipline acquaints students with the basic conceptual and categorical apparatus of professional ethics of accountants and auditors, its methods and tools for identifying moral issues in the context of economic activity. The role of accountant and auditor in the formation of corporate social responsibility of the enterprise is determined. The basic ethical models of accounting and auditing decision-making, factors influencing ethical behavior, ethical dilemmas and conflict resolution of a professional accountant and auditor in the private sector and the public sector are considered.
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
Classes are held in the form of lectures, practical classes and independent work. The following teaching methods are used for this: oral questioning, solving practical cases, writing a test; writing essays
Assessment methods and criteria
11. Modular test (PR 1.1-1.6; 2.1-2.5; 3.1-3.2; 4.1) - 40 points / 24 points; 2. Independent work (PR 1.1-1.6; 2.1-2.5; 3.1-3.2; 4.1) - 40 points / 24 points; 3. Final test (PR 1.1-1.6; 2.1-2.5; 3.1-3.2; 4.1) - 20 points / 12 points.
Language of instruction
Ukrainiane

Lecturers

This discipline is taught by the following teachers

Yevheniia Feshchenko
Department of Accounting and Audit
Faculty of Economics

Departments

The following departments are involved in teaching the above discipline

Department of Accounting and Audit
Faculty of Economics