The following questions relate to the AICPA Code of Professional Conduct: a. What are the four parts
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a. What are the four parts of the AICPA Code of Professional Conduct? What parts are enforceable?
b. Explain the principles portion of the Code of Professional Conduct. How do the principles relate to the rules of conduct?
c. What enforcement actions may occur if an auditor fails to follow the rules of conduct?
d. Go to the AICPA Web site (www.aicpa.org) and search for “Annual Disciplinary Report” within the “Professional Ethics” section. Find the most recent annual disciplinary report. How many cases involved expulsion or suspension, admonishment, or corrective action? What are the differences in these types of enforcement actions?
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Auditing and Assurance services an integrated approach
ISBN: 978-0133125689
15th edition
Authors: Alvin a. arens, Randal j. elder, Mark s. Beasley
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