Ethical Guidance

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Auditors and the audit profession have enjoyed the reputation 'f maintaining high ethical standards. Since 2000, there has been a focus on the issue and many books have been written on the subject. Indicators now exist, however, which may portend an ethical crisis…

Introduction

Interpretations 'f the rules and rulings issued by the AICPA to answer specific questions regarding members' ethical conduct supplement the principles and rules and, in combination, provide guidance to auditors making decisions about ethical dilemmas. The model 'f the decision-making process implied by the combination 'f these Code elements is conservative, however, and may not fully capture all the actual influences on auditors' decisions. This study proposes and tests an alternative model in comparison with the AICPA Code-implied model. (Jeffrey 2004, 553-579)
When faced with an ethical dilemma, an auditor must gather and analyze data from many sources. It is likely that auditors gather and analyze these data in many different ways. One benefit 'f a model 'f auditors' ethical decision making is that the model elements can be identified and tested to better understand how and why the decisions are made. In this section the decision model implied by the AICPA Code is delineated and compared with other existing models. (Martin 2007, 5-14)
Numerous professional accounting, financial, and auditing organizations have separately adopted codes 'f ethics. ...
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