TAILIEUCHUNG - Lecture Principles of auditing and other assurance services (15/e): Chapter 3 - Whittington, Pany

Chapter 3 - Professional ethics. This chapter explained the need for professionals to adhere to high standards of professional conduct, and described the details of the codes of ethics that apply to both external and internal auditors. | Professional Ethics Chapter 3 1 Steps in Resolving an Ethical Dilemma Identify the problem Identify possible courses of action Identify any constraints relating to the decision Analyze the likely effects of the possible courses of action Select the best course of action 3- 2 2 AICPA Professional Ethics 3- The Rules of the AICPA Code of Professional Conduct Rule Title 101 Independence 102 Integrity and Objectivity 201 General Standards 202 Compliance with Standards 203 Accounting Standards 301 Confidential Client Information 302 Contingent Fees 501 Acts Discreditable 502 Advertising and Other Forms of Solicitation 503 Commissions and Referral Fees 504 (Deleted) 505 Form of Organization and Name 3- 3 3 Independence Appearance Fact Rules have to be based on appearance because fact or objectivity is difficult to enforce. 3- Covered Members Staff working on the attest engagement An individual who may influence the attest engagement A partner in the office in which the .

• Kế toán - Kiểm toán
• Principles of auditing
• Assurance services
• Professional ethics
• Ethical dilemma
• Nature of ethics
• Establishing professional ethics
• Compliance auditing
• Internal auditing profession
• Operational audit
• Lecture Principles of auditing
• Bài giảng Nguyên lý kiểm toán
• Auditor legal liability
• Audit planning
• Audit evidence
• Audit procedures
• Auditing operations
• Completing the audit
• Income statement accounts
• Administrative expenses
• International auditing overview
• The audit market
• Professional accountants
• Client acceptance
• Understanding the entity
• Internal control
• Additional assurance services
• Historical financial information
• Audit report
• Special reports
• Attestation engagements
• Internal control integrated framework
• Examination report
• Public accountant
• American economy
• Professional services
• Financial statements
• Professional standards
• Standards of reporting
• GAAP hierarchy
• Public accounting profession
• Legal liability of auditors
• CPA liability
• Criminal liability
• Securities laws
• Audit documentation
• Audit risk
• Audit risk formula
• Planning the audit
• Linking audit procedures
• Assessing fraud risks
• Control environment factors
• Accounting System
• Control activities
• IT environment
• Computer hardware
• IT control activities
• Audit sampling
• Statistical sampling
• Random sample
• Statistical sampling plans
• Financial investments
• Audit cash
• Accounts receivable
• Notes receivable
• Revenue cycle
• Revenue cycle controls
• Cost of goods sold
• Conversion cycle
• Physical inventory
• Controls over plant
• Audit of intangibles
• Long lived assets
• Audit of property
• Accounts payable
• Acquisition cycle
• Audit accounts payable
• Equity capital
• Interest bearing debt
• Substantive tests
• Auditors’ reports
• Nonpublic entity audits
• Public company audits
• Integrated audits
• Management’s responsibility
• Analytical procedures
• Substantive testing
• Audit reports
• Corporate governance
• Understanding the client
• Assessing risks