當期課號 |
1307 |
Course Number |
1307 |
授課教師 |
林昶佑 |
Instructor |
LIN,JACKI |
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 |
Handouts and moives |
成績評量方式 |
出席:40% 影片欣賞心得報告:20% 期末報告:40% |
Grading |
Attendance:40% Movie Review:20% Report:40% |
教師網頁 |
|
教學內容 |
1.會計的本質及其所面臨的困難 2.商業會計法之簡介 3.會計師的角色 4.會計師職業道德規範之簡介 5.財務會計倫理實務介紹 6.管理會計倫理實務介紹 7.稅務會計倫理實務介紹 8.審計倫理實務介紹 9.會計師事務所倫理介紹 |
Syllabus |
1.Essence of accounting and the difficulties it faces 2.A brief introduction of Business Entity Accounting Law 3.The role that CPAs play 4.A brief introduction of Rules of the Code of Professional Conduct 5.Financial accounting ethics in actual practice 6.Management accounting ethics in actual practice 7.Tax accounting ethics in actual practice 8.Auditing ethics in actual practice 9.Ethics of CPAs firms |