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Professional ethics of accountants and auditors

ОК 1.2.

Обов’язкова дисципліна для ОП

Second

2021/2022

4 Semester

3

PLO01. 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. PLO03. Communicate freely in a foreign language orally and in writing when discussing research and innovation results PLO13. Know international standards of quality control, audit, inspection, other assurance and related services in compliance with professional ethics PLO18. Adhere to the norms of professional and academic ethics, maintain a balanced relationship with team members (team), consumers, contractors, contact audiences

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.

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.

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

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.

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