Auditing & Assurance Services, 6e Module B

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Auditing Assurance Services, 6e Module B Professional Ethics Auditors must approach their jobs with independence and skepticism. How do we instill those necessary traits in auditors? This may be the most important auditing question of

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Auditing & Assurance Services, 6e<br>
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Module B Professional Ethics “Auditors must approach their jobs with independence and skepticism. How do we instill those necessary traits in auditors? This may be the most important auditing question of our time.”
James Doty, PCOAB Chairman, remarks made at SEC Reporting Conference, June 2, 2011

“To educate a person in mind and not in morals is to educate a menace to society.”
Theodore “Teddy” Roosevelt, 26th President of the United States

“Always do right—this will gratify some and astonish the rest.”
Mark Twain, famous American novelist Mod B-2<br>
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Learning Objectives Understand general ethics and a series of steps for making ethical decisions.
Reason through an ethical decision problem using the imperative, utilitarian, and virtue theories of moral philosophy.
Identify the different entities that make ethics rules for CPAs and public accounting firms.
With reference to American Institute of Certified Public Accounting (AICPA), Government Accountability Office (GAO), Public Company Accounting Oversight Board (PCAOB), and Securities and Exchange Commission (SEC) rules, analyze factual situations and decide whether an accountant’s conduct does or does not impair independence.
With reference to AICPA rules on topics other than independence, analyze factual situations and decide whether an accountant’s conduct does or does not conform to the AICPA Code of Professional of Conduct.
Explain the types of penalties that can be imposed on accountants. Mod B-3<br>