GRA 6275 Ethics for Master of Professional Accountancy - RESIT EXAMINATION

GRA 6275 Ethics for Master of Professional Accountancy - RESIT EXAMINATION

Course code: 
GRA 6275
Department: 
Law and Governance
Credits: 
6
Course coordinator: 
Kari Birkeland
Product category: 
Master
Portfolio: 
Master of Accounting and Auditing
Semester: 
2018 Autumn
Active status: 
Re-sit exam
Resit exam semesters: 
2017 Autumn
2018 Autumn
2019 Spring
Resit exam info

Resit examination autumn 2017, autumn 2018 and spring 2019.

Teaching language: 
Norwegian
Course type: 
One semester
Introduction

The course covers ethical theory and applied ethics and is obligatory for all participants in the Master programme in auditing, accounting and tax. The course provides a basic introduction to the concepts of ethics and morality and presents and demonstrates decision support models for ethical and moral choices. In addition the course gives an overview of the essential laws and other sets of rules which regulate the auditors' professional conduct.

Learning outcomes - Knowledge

The objective is to make the students aware of the necessity of identifying and analysing the ethical and moral aspects of alternative possible actions, to provide the students with knowledge of decision support models which may be applied in situations which are perceived as ethical or moral dilemmas, and to give the students necessary insight in the regulatory framework for the auditing profession.

Learning outcomes - Skills

-

Learning Outcome - Reflection

-

Course content
  • Laws, regulations and other sets of rules defining the auditors' professional conduct
    • Laws and regulations
    • DnRs and IFACs ethical guidelines
    • EUs eight directive (revised)
    • Other relevant regulations
  • The concepts of ethics and ethical diemmas
  • Normative ethical theory
  • The concept of morality
  • Consequentialistic decision support model for ethical choices
  • Decision support model for moral choices
  • Rationalisation
  • Emprical research in ethics
Learning process and requirements to students

Lectures and class discussions. Considerable emphasis on plenary discussions.

Please note that while attendance is not compulsory in all courses, it is the student’s own responsibility to obtain any information provided in class that is not included on itslearning or text book.

Software tools
No specified computer-based tools are required.
Qualifications

All courses in the Masters programme will assume that students have fulfilled the admission requirements for the programme. In addition, courses in second, third and/or fourth semester can have specific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.

Exam categoryWeightInvigilationDurationSupport materialsGroupingComment exam
Exam category:
Submission
Form of assessment:
Written submission
Exam code:
GRA62751
Grading scale:
ECTS
Grading rules:
-
Resit:
Examination when next scheduled course
100Yes3 Hour(s)
  • BI-approved exam calculator
  • Simple calculator
  • Bilingual dictionary
  • Laws and regulations, including offprints of laws and law drafts
  • Auditor's manual / Offprint without comments
Individual Written examination under supervision.
Exams:
Exam category:Submission
Form of assessment:Written submission
Weight:100
Invigilation:Yes
Grouping (size):Individual
Support materials:
  • BI-approved exam calculator
  • Simple calculator
  • Bilingual dictionary
  • Laws and regulations, including offprints of laws and law drafts
  • Auditor's manual / Offprint without comments
Duration:3 Hour(s)
Comment:Written examination under supervision.
Exam code:GRA62751
Grading scale:ECTS
Resit:Examination when next scheduled course
Exam organisation: 
Ordinary examination
Total weight: 
100
Talis literature

Obligatorisk/Compulsory

Book
Authors/Editors År Tittel Edition Publisher StudentNote
Gulden, Bror Petter; Den Norske revisorforening 2014 Etikk, moral og revisjon: teori, analyse og handlingsvalg 3. utg Den norske revisorforening
Gulden, Bror Petter 2015 Den eksterne revisor 9. utg Gyldendal akademisk
Book
Authors/Editors År Tittel Edition Publisher StudentNote
Knapp, Michael C. cop. 2015 Contemporary auditing: real issues and cases 10th ed Cengage Learning
Document
Authors/Editors År Tittel Edition Publisher StudentNote
The International Federation of Accountants (IFAC) 2015 Ethical Guidelines for Professional Accountants The International Federation of Accountants (IFAC) Nedlastes gratis fra IFACs hjemmeside: www.ifac.org
1997 Om revisjon og revisorer: Utredning fra et utvalg oppnevnt ved kongelig resolusjon 28. januar 1994 Finans- og tolldepartementet
2009 Om lov om endringer i revisorloven og enkelte andre lover (gjennomføring av revisjonsdirektivet) Finansdepartementet

No importance set

No type set
Authors/Editors År Tittel Edition Publisher StudentNote

Notes to students:

Artikler og annet materiale utdelt eller henvist til på forelesningene