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Code of Ethics of the Audit Profession

Course Overview:

This course provides students with an in-depth understanding of the Code of Ethics for the audit profession. It explores the principles, rules, and guidance that govern the conduct of auditors, emphasizing the importance of ethical behavior in maintaining public trust and confidence in the profession.


1.            Introduction to Ethics in Auditing

•             Definition and significance of ethics in auditing

•             Historical overview of ethical standards in auditing

•             Role of professional codes of conduct in guiding auditor behavior


2.            Fundamental Principles of Ethics

•             Overview of the fundamental principles of ethics in auditing

•             Integrity, objectivity, professional competence and due care, confidentiality, and professional behavior

•             Case studies illustrating the application of fundamental principles in auditing practice


3.            Independence and Objectivity

•             Importance of independence and objectivity in auditing

•             Threats to independence and objectivity


4.            Integrity and Professional Competence

•             Understanding the concepts of integrity and professional competence

•             Responsibilities of auditors to act with integrity and maintain professional competence

•             Continuous professional development and lifelong learning in auditing

•             Ethical dilemmas related to integrity and professional competence


5.            Confidentiality and Professional Behavior

•             Principles of confidentiality and its importance in auditing

•             Obligations of auditors to maintain confidentiality of client information

•             Ethical considerations in disclosing confidential information

•             Professional behavior and its impact on the reputation of the audit profession




6.            Application of the Code of Ethics in Practice

•             Practical application of the Code of Ethics in audit engagements

•             Ethical decision-making frameworks and tools

•             Case studies and real-life examples of ethical challenges faced by auditors


7.            Regulatory and Professional Oversight

•             Overview of regulatory bodies and professional organizations governing the audit profession

•             Monitoring and enforcement mechanisms for ensuring compliance with ethical standards

•             Recent developments and emerging trends in audit ethics


8.            Questions & Answers


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