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Auditing & Code of Ethics

Ch 6 · Code of Ethics for Professional Accountants

5 concept points · 0 formulas · 4 exam-critical points.

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Concept
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Important Points

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Threats & Safeguards
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   Self-Interest (financial)
   Self-Review (audit own work)
   Advocacy (promote client)
   Familiarity (close relation)
   Intimidation (pressure)
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   Safeguards: Profession / Firm / Engagement

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