1 - Code of Ethics

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AUDITING (AUD) CPALE Concept Notes

Topics Covered:

Preliminaries

Two. Integrity

Three. Confidentiality

XPNs (SRP):

Four. Objectivity

Five. Professional Behavior

Threats to Compliance with Fundamental Principles

One. Self-Interest Threat

Two. Self-Review Threat

Three. Advocacy Threat

Four. Familiarity Threat

Three-Step Approach of Conceptual Framework

Independence of Appearance

Period When Independence is Required

Part Four A: Independence Standards for Audit and Review

Part Four B: Independence Standards for Other Assurance Engagements

Other Matters as to Independence and Threats

LOANS AND GUARANTEES

One. Loan with Banks (Financial Institutions)

Two. Loan with Non-Financial Institutions (Non-Banks)

GIFTS, HOSPITALITY, INDUCEMENTS

INVESTMENT OF AN AUDIT FIRM IN A MUTUAL FUND THAT INVESTS IN ORDINARY SHARES OF SOME OF ITS CLIENTS

PROFESSIONAL ACCOUNTANTS' MARKETING AND PUBLICITY

7. CHAPTER SEVEN Lesson Six:Work to Learn - Don't Work for Money

6. CHAPTER SIX Lesson Five:The Rich Invent Money

5. CHAPTER FIVE Lesson Four:The History of and The Power of Corporation

4. CHAPTER FOUR Lesson Three: Mind Your Own Business In 1974

Understanding Advertising and Marketing Dynamics