Ethics

Ethics is the discipline concerned with what is ______ right and wrong.

Trainee accountants are required to adhere to what regulations when assisting in an audit?

• a) IFRS

• b) SAICA

• c) IRBA

• d) B and C

SAICA regulations require professionals to be objective through...

• a) Honesty and fair dealing.

• b) Impartiality and independence.

• c) Protecting information and proper use.

When assisting in an audit, who is required to adhere to the IRBA regulations?

• a) Chartered accountants

• b) Registered auditors

• c) Trainee accountants

• d) All of the above

IRBA regulations requires professionals to be objective & independent, through independence and ___________ scepticism.

Differences between SAICA and IRBA regulations, are in the matters of....

• a) Independence.

• b) Objectivity.

• c) Professional scepticism.

• d) A & B

• e) A & C

Stages of an audit to remain ethical in, are....

1) Planning

2) ______ and analysis

3) Testing

4) Concluding