Resolving Ethical Issues 6 / 9

When the auditor is suspicious of an ethical threat, action must be taken

Follow these steps..

  1. Assess the facts

  2. Consider ethical Issues

  3. Fundamental Principles Are they affected?

  4. See what established procedures there are for dealing with it otherwise..

  5. Look for alternative measures such as an external regulator, or worst case scenario, resigning!

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