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May 12, 2024
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2020/2021 University Catalog [ARCHIVED CATALOG]
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ACCTG 630 - Ethics in Accounting Units: 3
Prerequisite(s): ACCTG 620 .
Ethical reasoning and implications for accounting professionals; ethical decision process and professional judgment; professional codes of conduct from the AICPA, IMA, IIA, etc.; the professional accountant’s role in corporate governance and ethical management; audit responsibilities and fraud, including legal and regulatory obligations; current ethical issues facing the accounting profession.
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