Chap019 - Chapter 19 Professional Conduct Independence and...

Info iconThis preview shows pages 1–4. Sign up to view the full content.

View Full Document Right Arrow Icon
Chapter 19 - Professional Conduct, Independence, and Quality Control Chapter 19 Professional Conduct, Independence, and Quality Control Learning Objectives Review Questions Multiple- Choice Questions Problems Discussion Cases Internet Assignments/ ACL Problems/ EarthWear Mini-Cases (EWMC) LO 1 : Know the definitions and general importance of ethics and professionalism. 14 LO 2: Be able to explain three basic theories of ethical behavior. 1 14 35,36 LO 3: Understand how to deal with ethical challenges through an example situation. 22,23 32,35,36 EWMC LO 4: Know how professional ethics standards for auditors have developed over time and the entities involved. 2,3 14 LO 5 : Understand the framework for the Code of Professional Conduct. 4 17 37 LO 6: Know the principles of professional conduct. 5 37 LO 7 : Understand the framework for the Rules of Conduct. 6 37 LO 8: Have a working knowledge of the rules of conduct that apply to independence, integrity, and objectivity. 7 18,19,20, 21 28,30,31 33 LO 9: Know the basic differences between the SEC’s independence rules for public company auditors and AICPA standards for audits of nonpublic entities. 8 15,16 27,29 34 LO 10: Know the rules of conduct that apply to general standards and accounting principles. 21 30,31 32 LO 11: Know the rules of conduct that apply to responsibilities to clients. 9 21,24 30 32 LO 12: Know the rules of conduct that apply to other responsibilities and practices. 10,11 21 30 32,33 LO 13: Be able to explain the definition of a system of quality control and the AICPA’s peer review program. 12,13 25 LO 14: Be able to describe the elements of quality control and how a firm monitors its quality control system. 12 26 LO 15: Be familiar with the PCAOB inspection program for accounting firms that audit public companies. 13 Applying audit information technology tools. ACL 19-1
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Chapter 19 - Professional Conduct, Independence, and Quality Control END OF CHAPTER MATERIALS COMPARISION CHART Number in 7 th edition Compariso n Number in 6 th edition 19-1 Unchanged 19-1 Deleted 19-2 19-2 Revised 19-3 19-3 Unchanged 19-4 19-4 Unchanged 19-5 19-5 Unchanged 19-6 19-6 Revised 19-7 19-7 Unchanged 19-8 19-8 Unchanged 19-9 19-9 Unchanged 19-10 19-10 Unchanged 19-11 19-11 Unchanged 19-12 19-12 Revised 19-13 19-13 Revised 19-14 19-14 Revised 19-15 19-15 Revised 19-16 19-16 Unchanged 19-17 19-17 Unchanged 19-18 19-18 Revised 19-19 19-19 Revised 19-20 19-20 Unchanged 19-21 19-21 Revised 19-22 19-22 Replaced 19-23 19-23 Replaced 19-24 19-24 Revised 19-25 19-25 Unchanged 19-26 19-26 Replaced 19-27 19-27 Unchanged 19-28 19-28 Revised 19-29 19-29 Revised 19-30 19-30 Unchanged 19-31 19-31 Revised 19-32 19-32 Unchanged 19-33 19-33 Unchanged 19-34 19-34 Revised 19-35 19-35 New 19-36 New 19-37 Revised 19-36 19-2
Background image of page 2
Chapter 19 - Professional Conduct, Independence, and Quality Control The focus of Chapter 19 is professional conduct, independence, and quality control. We point out to the students that any professional organization must indicate to its members what
Background image of page 3

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Image of page 4
This is the end of the preview. Sign up to access the rest of the document.

This note was uploaded on 04/05/2011 for the course ACC 311 taught by Professor Hogwarts during the Spring '11 term at Michigan State University.

Page1 / 8

Chap019 - Chapter 19 Professional Conduct Independence and...

This preview shows document pages 1 - 4. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online