ACCA AAA INT Syllabus B. Professional and Ethical Considerations - Resolving Ethical Issues - Notes 6 / 9
When the auditor is suspicious of an ethical threat, action must be taken
Follow these steps..
Assess the facts
Consider ethical Issues
Fundamental Principles Are they affected?
See what established procedures there are for dealing with it otherwise..
Look for alternative measures such as an external regulator, or worst case scenario, resigning!
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Syllabus B. Professional and Ethical Considerations
B1. Code of Ethics for Professional Accountants
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Syllabus B. Professional and Ethical Considerations
B1. Code of Ethics for Professional Accountants