rule 102.docx - Al Ain University College of Business Abu Dhabi Campus Second Semester 2019-2020 Operational Auditing 0502470 Dr Mohammad Sharairi

rule 102.docx - Al Ain University College of Business Abu...

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Al Ain University College of Business Abu Dhabi Campus Second Semester 2019-2020 Course Title Operational Auditing Course Code 0502470 Instructor’s Name Dr. Mohammad Sharairi Student Name Abeer Atef Student I.D 201610249 Section #
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Rule 102: integrity and objectivity At the beginning why integrity and objectivity are important in auditing ? As an auditor you have to make sure that you’re doing your job correctly, and you have no conflict of interest, misrepresent any information on purpose or letting anyone judge you or tell you what to do. From here we get the integrity and objectivity by being professional . We have many Interpretations under Rule 102 : The first one is knowing misrepresentation in the preparation of financial statement or records and it happens in many conditions . * If he makes or permits or direct someone to make any material mistake or add misleading information . * When he don’t correct any wrong/misleading mistake in the financial statement when he has the authority to record the entry .
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  • Fall '15
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  • Revenue, ABU DHABI, Al Ain

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