match the correct Ethical Principle (based on the FIVE ethical principles for Professional Accountants listed in APES110).

The MANAGING PARTNER at a PUBLIC ACCOUNTANT finds that the internal controls of a public company have not been enforced and errors in the accounts make it likely that the Financial Accounts will not be a true and fair representation of the client's circumstances. The Accountant decides NOT to issue a qualified audit report and signs off that all is in order.

INDEPENDENCE

INTEGRITY

CONFIDENTIALITY

DUE CARE AND COMPETENCE

OBJECTIVITY

NOT AN ETHICAL ISSUE

PROFESSIONAL BEHAVIOUR

PROFESSIONAL SCEPTICISM