Infopaket

Professional ethics of accountants and auditors

ОК 1.2

Обов’язкова дисципліна для ОП

Second

2024/2025

4 Semester

3

PRN01. To be able to develop and raise one's general cultural and professional level, independently master new work methods and knowledge regarding a comprehensive vision of modern economic and management problems. PRN03. Communicate freely in a foreign language orally and in writing when discussing research results and innovations PRN13. Know the international standards of quality control, audit, review, other assurance and related services in compliance with the requirements of professional ethics. PRN18. Adhere to the norms of professional and academic ethics, maintain balanced relations with team members (teams), consumers, counterparties, contact audiences

Distance form

1) Know the main stages and characteristics of the historical and cultural process; basic economic teachings and their values; basic research methods peculiarities and specifics of economic practices in the conditions of a globalized world; leading principles of economic policy in the context of civilizational challenges modernity 2) Be able to isolate and analyze information about modern economic practices; apply terms, categories, classifications of philosophy, economic theory, sociology, management regarding controversial phenomena and processes of economic reality; to find adequate mechanisms for their solution and reservation.

The educational discipline introduces students to the basic conceptual and categorical apparatus of the professional ethics of accountants and auditors, its methods and tools for identifying moral issues in the context of economic activity. The reasons for the request to update the value principles in professional activity as such and in particular in the field of accounting and auditing are articulated, the value-normative requirements of the main ethical systems are compared with the specification in modern economic practices. Subjects of professional and corporate ethics are considered; the difference, contradictions and probability of conflict between the value-normative requirements of professional and corporate morality are emphasized. Tools for preventing such conflicts and forms and means of increasing the ethical competence of professionals/members of the corporation are discussed. The role of the accountant and auditor in the formation of the enterprise's corporate social responsibility is determined.

Lecture, practical lesson, independent work

1. Discussion, situation analysis (RN 1.1-1.6; 2.1-2.5) – 40 points / 24 points; 2. Independent work – individual practical task (RN 3.1-3.2; 4.1) – 40 points / 24 points; 3. Final control work (RN 2.1-2.5; 3.1-3.2; 4.1) – 20 points / 12 points.

Ukrainiane