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.
LESSONS
- 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
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