Abstract

http://ssrn.com/abstract=1631346
 


 



Ethics in Auditing; and Ethical Studies in Different Accounting Bodies


Asif Ahmed


KPMG Rahman Rahman Huq; The Institute of Chartered Accountants of Bangladesh (ICAB)

June 30, 2010


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

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Date posted: June 27, 2010 ; Last revised: July 5, 2010

Suggested Citation

Ahmed, Asif, Ethics in Auditing; and Ethical Studies in Different Accounting Bodies (June 30, 2010). Available at SSRN: http://ssrn.com/abstract=1631346 or http://dx.doi.org/10.2139/ssrn.1631346

Contact Information

Asif Ahmed (Contact Author)
KPMG Rahman Rahman Huq ( email )
9 Mohakhali C/A, Dhaka
Dhaka
Bangladesh
The Institute of Chartered Accountants of Bangladesh (ICAB) ( email )
100 Kazi Nazrul Islam Avenue
Dhaka
Bangladesh
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