Module 11 Flashcards
1
Q
ICAS code of ethics
A
integrity
objectivity
professional competence and due care
confidentiality
professional behaviour
2
Q
self-interest threat
A
financial or other interests
3
Q
self-review threat
A
results of a non-audit service
reflected in amounts included in financial statements
4
Q
management threat
A
audit firm undertakes work that are responsibilities of management
5
Q
advocacy threat
A
undertakes work involving acting on a clients behalf and supporting a decision taken by management
6
Q
familiarity threat
A
close personal relationships with client
7
Q
intimidation threat
A
influenced by fear of threats
