- Introduction to Auditing
- Players in the Audit Industry
- Generally Accepted Auditing Standards (GAAS) - Overview
- Auditing Ethics and Rules of Professional Conduct
- Understanding the Independent Auditors' Report
- Auditor's Report with Reservations
- The Auditing Process
- Auditing: Management Assertions
- The Audit Evidence
- Audit Risk Models
- Auditing: Assessing Inherent Risk
- Auditing: The Concept of Materiality
- Auditing: Client Risk Profile
- How Auditors Document Their Work?
- Internal Controls in a Company
- COSO - Integrated Internal Control Framework
- Assessing Control Risk
- Testing Internal Controls
- Auditing Issues in Small Businesses
- Auditing Planning Approach
- Audit Programs
- Auditing the Sales Cycle
- Substantive Audit Procedures
Auditing Ethics and Rules of Professional Conduct
This lecture discusses auditing ethics and some of the common rules of professional conduct for public accountants. Understanding that ethics is a set of moral principles or values is not very complex. What is complex is to understand why people behave differently in similar situations.
Public accounting is a profession. This means that the public accountant has the responsibility to act in the public interest, which may in some instances be contrary to their own best interest.
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