Ethical standards of the accounting profession with emphasis on contemporary issues confronting accountants and auditors and their social and ethical responsibilities. Topics include the history of ethical thought, tax and auditing fiduciary responsibilities, the America Institute of Certified Public Accountants Code of Professional Conduct, financial statement representations, and the theoretical and practical application of ethical principles in business and accounting.
      
  Course ID
               58
          Department
          
      Subject
              
          Units
              3
          Requisites
              PREREQ: ACCT 1
          Transfer code
              CSU
          Credit type
              Credit/Degree Applicable
          Pass/Nopass
              P/NP Available
          Lecture hours
              Lec-52.5
          Has field trips
              0