GRA 6275 Ethics for Master of Professional Accountancy - RESIT EXAMINATION
Resit examination autumn 2017, autumn 2018 and spring 2019.
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.
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.
- 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
- Emprical research in ethics
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.
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 category||Weight||Invigilation||Duration||Support materials||Grouping||Comment exam|
Form of assessment:
Examination when next scheduled course
|100||Yes||3 Hour(s)||Individual||Written examination under supervision.|
|Form of assessment:||Written submission|
|Support materials:|| |
|Comment:||Written examination under supervision.|
|Resit:||Examination when next scheduled course|
|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|
|Knapp, Michael C.||cop. 2015||Contemporary auditing: real issues and cases||10th ed||Cengage Learning|
|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
Notes to students:
Artikler og annet materiale utdelt eller henvist til på forelesningene