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Summary Professional and Ethical Responsibilities of Auditors R50,00
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  3. University Of Johannesburg (UJ)
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  5. Auditing 200

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Summary Professional and Ethical Responsibilities of Auditors
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A summary of the elements of the SAICA CPC. An introduction to ethical requirements of a CA(SA) as well as threats to the CPC principles

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  • February 9, 2018
  • 3
  • 2016/2017
  • Summary

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Chapter 3 Professional and Ethical
Responsibilities


Introduction

The professional roles and responsibilities are governed by:

 IRBA improper conduct
 SAICA punishable offences
 IRBA and SAICA CPCs

Section 100: Intro and fundamental principles

The threats and safeguards are:

Threats

© Self-interest based on personal or family interest
© Self-review where CA may review own work
© Advocacy where CA promotes or supports something eventually compromises
objectivity
© Familiarity threat due to relationship with party at client
© Intimidation threat compromising integrity and objectivity due to threats

Safeguards

 Created by profession, legislation or regulation like such as education, cpd,
regulations, professional standards
 Created in the work environment mainly specific policies

Conflicts of interest and ethical resolution

Conflicts

 Doing work for two parties who have conflicting interests or having conflict
with interest with client




Ethical Resolution

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