Ethics in Auditing; and Ethical Studies in Different Accounting Bodies

Abstract:     
One of the most important activities of the professional public accountant around the world is auditing to set the accountability and reliability of the provided accounting information. In this regard ethics is one of the most important things for an accountant. The base of ethics is come from the professional training and professional education. The basic objective of this paper is to discuss the various ethical dilemmas, threats, safeguard and steps of avoiding ethical threats in selecting auditing engagement. The second part of the paper comprises of a comparative study on the ethical studies provided by various public accounting bodies around the world.

Number of Pages in PDF File: 21

Keywords: Auditing, Accounting, Professional Accounting, CA, CPA, ICAEW, AICPA, ICAB, JICPA, NZICA

working papers series