Under what conditions may a foreigner be allowed to practice accountancy in the Philippines?

2. What are some of the indications of a client's noncompliance with laws and regulations relative to their operations?

3. What are the auditor's responsibility as for communication of audit matters with those charged with governance is concerned?

4. What is due care and how does it affect auditor's liability?

5. Under what circumstances can an auditor be criminally liable for the result of an audit?

6. Why do the ethical requirements of the CPA profession differ from other professions?

7. What do the principles of the Code imply about a CPA's obligation toward the public interest?

8. Why might the rule "Let conscience be your guide" not be a sufficient basis for your personal and professional ethics decisions?

9. What ethical responsibilities do CPAs have for acts of non-CPAs who are under their supervision?

10. What benefit does an independent auditor gain when a client corporation has an audit committee of the board of directors?

Reference:

AUDITING THEORY 2021 edition by Jekell Salosagcol

Cabrera, M. (2017). Auditing Theory. Manila, Philippines: GIC Enterprises & Co., Inc

R. Whittington & K. Pany (2018) Principles of Auditing & Other Assurance Services. 21st Ed. McGraw Hill

Philippine Standards in Auditing

Code of Ethics for Professional Accountants