Auditor and two friends talked. C has been working at the Institute of Chartered Accountants for about
Question:
Auditor and two friends talked. "C" has been working at the Institute of Chartered Accountants for about 2 years and at an auditing company for about 2.5 years. Auditor "Z" has been working in an audit company for only 9 months. Auditor "Z" talked about the difficulty of completing the audit work within the specified time. But "C" said: "Yes, it is a very difficult problem. You have to practice and you will do it quickly. But don't tell anyone I said that. Some of the programs used are outdated and outdated. So sometimes I just sign. But it doesn't always do that, sometimes when the program isn't able to detect anything, it's forced to do so. After that, auditor "Z" began to think about whether it is necessary to be more "practical" in performing his work, and sometimes to sign directly.
Questions:
1. List the difficulties that the auditor may encounter.
2. Name the ethics that an auditor should have. For each element of ethics (eg, individual standards, social norms, professional ethical standards, other professional standards, etc.), analyze whether there are limitations and possible outcomes.
3. What are the best ethical principles for auditors?