BUS 169 - Accounting Ethics

3 units
3 hours lecture
Prerequisite: BUS 150 with minimum grade of C
Credit, degree applicable
Transfer CSU

This course surveys ethical challenges faced by preparers and auditors of financial statements. Topics include ethical theory, the history of ethical thought, fiduciary responsibilities in the accounting profession, financial statement fraud and legal obligations. The course will also examine case studies of ethical decision making under pressure from superiors and different stakeholders.