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Syllabus A3. Professional ethics
Syllabus A3
Professional ethics 3 / 6
a) Discuss the fundamental principles of professional ethics of integrity, objectivity, professional competence and due care,
confidentiality, and professional behaviour.
b) Describe the detailed requirements, and application of professional ethics, in the context of integrity, objectivity and
independence.
c) Describe the auditor’s responsibility with regard to confidentiality.