- 20 Marks
AA – May 2022 – L2 – SB – Q2 – Professional Ethics and Code of Conduct for Auditors
Discuss the fundamental principles of ICAN Code of Conduct for auditors and under what circumstances auditors may disclose information to third parties.
Question
There are five fundamental principles of ICAN code of conduct for members which auditors must comply with while carrying out their duties as auditors.
a. Explain the requirements for the application of ethics by ICAN members. (5 Marks)
b. Explain the fundamental principles of ICAN code of ethics. (10 Marks)
c. Under what circumstances may an auditor be required to disclose information to a third party? (5 Marks)
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