g Read Kassem, R., Higson, A. W. (2016).External auditors and corporate corruption: implications for external audit regulators.
Question:
g Read Kassem, R., Higson, A. W. (2016).External auditors and corporate corruption: implications for external audit regulators. (Links to an external site.) Current Issues in Auditing, 10(1), P1-P10. doi:10.2308/ciia-51391 Kassem and Higson described in detail the role of external auditors. Using the AICPA Code of Professional Conduct (Links to an external site.), describe how this would be a guide to auditors in daily work. The AICPA Code of Professional Conduct contains an emphasis on Integrity and Objectivity. How do these specific principles inform the role of the auditor? How does the Independence principle guide the audit team? Speak to independence in regard to fellow auditors, audit team leaders, and relationships with the client. What are the connections between the recommendations of the authors and the AICPA Code of Professional Conduct?
Auditing a risk based approach to conducting a quality audit
ISBN: 978-1133939153
9th edition
Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg