Description not available at this time.

Description not available at this time.

Examines issues associated with the globalization of business. Topics include international business and multinational strategy, major influences in developing accounting standards, comparative accounting practices, harmonization of international accounting standards, consolidated financial statements involving foreign subsidiaries, financial statement analysis involving foreign companies, and management, auditing, and tax issues in a global environment. Prerequisite: Accountg 322 or equivalent.

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Concentration on the federal income taxation of corporations, partnerships, estates and trusts, gifts and estate taxes. Prerequisite: Accountg 371 or equivalent.

A broad survey of legal problems encountered in business transactions; emphasis on implications to accountants and auditors. Prerequisite: MANAGMNT 260.

First part of course: conceptual in nature. Topics include nature of attest function, ethical and legal relationships of audits and types of audit reports. Second part: technical aspects of auditing including study and evaluation of internal control. Final part: statistical sampling and auditing in a computer environment. Prerequisite: SCH-MGMT 522 or equivalent.

Description not available at this time.

Professional ethics is examined from multiple perspectives such as the relevance of political and economic systems, and the cultures of organizations and professions. Further, the significance of critical thinking and psychological influences (e.g. self-esteem) is examined. (Gen.Ed. SB)

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