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Professional Ethics


After studying this chapter, you should be able to:

LO1

Describe the nature of ethics and ethical dilemmas.

LO2

Describe a profession's reasons for establishing professional ethics.

LO3

Discuss the Principles section of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct.

LO4

Describe each of the Rules contained in the AICPA Code of Professional Conduct.

LO5

Explain the concept of independence and identify circumstances in which independence is impaired.

LO6

Contrast the independence rules for audits of public companies with those for audits of nonpublic companies.

LO7

Discuss The Institute of Internal Auditors Code of Ethics.











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