Ethics for Master of Professional Accountancy

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.

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