Syllabus A4. Professional Ethics 4 / 4

a) Define and apply the fundamental principles of professional ethics of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour.
b) Define and apply the conceptual framework, including the threats to the fundamental principles of self-interest, self-review, advocacy, familiarity, and intimidation.
c) Discuss the safeguards to offset the threats to the fundamental principles.
d) Describe the auditor’s responsibility with regard to auditor independence, conflicts of interest and confidentiality.
Professional Ethics