Ethical Responsibilities Throughout the Audit
Applying Ethics During Every Phase
Ethical responsibilities are continuous throughout the audit engagement. Auditors evaluate independence before accepting the engagement, maintain skepticism during fieldwork, communicate honestly with governance, and issue reports based solely on sufficient appropriate evidence.
Note
Ethical violations at any stage of the engagement can undermine the reliability of the audit opinion.
Summary
Ethical principles guide auditor behavior from client acceptance through the issuance of the audit report.