Below are common techniques generally used by an audit firm to reduce the chance that ethical dilemmas will result in auditors making poor decisions. For each technique, describe how you think that it might help you avoid making an unethical decision at your employer.

- Expertise in a subject area

- Training of ethical conduct at the employer

- Structure of the audit approach to follow

- Group decision making and the review process

- Documentation to support decisions

- Utilization of decision aids (e.g., sample-size selection)

- Consulting with other personnel

- Knowledge of a review by a peer firm or regulator

- Understanding that ethical conduct will be rewarded