| 當期課號 | 1292 | Course Number | 1292 |
|---|---|---|---|
| 授課教師 | 林國全 | Instructor | LIN,KUOCHUAN GORDON |
| 中文課名 | 會計專業倫理 | Course Name | Accounting Professional Ethics |
| 開課單位 | 會計系(四日)一A | Department | |
| 修習別 | 選修 | Required/Elective | Elective |
| 學分數 | 2 | Credits | 2 |
| 課程目標 | 1. 喚起同學重視會計倫理，並培養將會計倫理的概念或原則融入決策歷程中的能力。 2. 訓練學生在商業行為和抉擇中做一個自主的道德個體，理性自覺地選擇道德原則及規則， 並自覺地遵守這些原則與規則。 3. 協助同學發現會計專業活動中的倫理兩難問題，培養理性分析判斷與抉擇的技巧。 |
Objectives | This course has been prepared to acquaint students with the special moral questions and issues that arise for accountants, and with methods for analyzing and evaluating a variety of positions on these issues. After completing the course, you could 1.identify the special moral issues and questions facing accounting professionals, and discuss representative positions on those issues; 2.analyze concepts and issues in accounting professional ethics, and develop and defend your own position on a variety of issues; and 3.discuss in a case study how positions you have developed might apply to circumstances arising in accounting professional practice. |
| 教材 | 講義及影片欣賞 | Teaching Materials | Outlines and moive |
| 成績評量方式 | 出席:10% 影片欣賞心得報告:10% 期中考:40% 期末考:40% |
Grading | Attendance:10% Report:10% Midterm:40% Final:40% |
| 教師網頁 | www.cyut.edu.tw/~kclin | ||
| 教學內容 | 1.會計的本質和主要倫理困難 2.會計的倫理行為:什麼是倫理? 3.會計的倫理行為:倫理的理論 4.作為職業的會計 5.會計倫理規範:原則 6.會計倫理規範:規則 7.審計倫理:審計的功能 8.管理會計和財務會計倫理 9.稅務會計倫理 10.會計師事務所倫理 |
Syllabus | 1.Essence of accounting and major ethical difficulties 2.Accounting ethics:content 3.Accounting ethics:theory 4.Accounting job 5.Codes of ethics:principles 6.Codes of ethics:rules 7.Auditing ethics:auditing functions 8.Managerial and financial accounting ethics 9.Tax accounting ethics 10.Ethics of accounting firms |