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code of ethics intro and part 1 - Coggle Diagram
code of ethics intro and part 1
intro
structure of the code
applicability of code
overarching requirements
purpose of code of ethics
part 1
complying with the code
conflict between COE and law
breaches of code
breach on international independence standard is addressed by
breach on other provisions is addressed by
fundamental principles
conceptual framework
3 step approach
identify threats
threats
evaluate
address
how do you address threat
what PA should have and do in applying CF
bias
anchoring
automation
availability
confirmation
groupthink
overconfidence
representation
selective perception
organizational culture
considerations for assurance engagements
forming overall conclusion