STUDY_GUIDE_001_AUE2601.pdf

University of South Africa

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STUDY_GUIDE_001_AUE2601.pdf
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Januar 2023

2022/2023
In this learning unit, the ethical principles regulating the auditing and accountancy profession are explained and applied by reference to the International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants, the South African Institute of Chartered Accountants (SAICA) Code of Professional Conduct for Chartered Accountants and the Independent Regulatory Board for Auditors (IRBA) Code of Professional Conduct for Registered Auditors. The acts or omissions which may consti...
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