This badge demonstrates that the learner has successfully completed the Ethics module and has achieved the following competences:
AR(B)7 Understand and explain the necessity for practicing accounting within a framework of professional ethics and values, and demonstrate knowledge of the main aspects of such a framework and its application.
EA(B)7 Understand and explain the necessity for conducting audits within a framework of professional ethics and values, and demonstrate knowledge of the main aspects of such a framework and its application.
PC(B)6 Understand the difference between accountability vs responsibility, responsibility of accountant to perform work properly & consequences for not doing this, delegation of responsibility vs accountability that can't be delegated.
Critères
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Understand the difference between accountability vs responsibility, responsibility of accountant ...
PC(B)6.1
Understand the difference between accountability vs responsibility, responsibility of accountant to perform work properly & consequences for not doing this, delegation of responsibility vs accountability that can't be delegated.
Understand and explain the necessity for conducting audits within a framework of professional ethics and values, and demonstrate knowledge of the main aspects of such a framework and its application.
Understand and explain the necessity for practising accounting within a framework of professional ethics and values, and demonstrate knowledge of the main aspects of such a framework and its application.