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Auditing: Principles and Techniques by S. K. Basu

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Chapter 16

Professional Ethics and Misconduct

CHAPTER OUTLINE
16.1 INTRODUCTION

The ‘code of conduct’ is essentially a set of professional ethical standards regulating the relationship of chartered accountants with their clients, employers, employees, fellow members of the group and the public in general. According to the International Federation of Accountants, the ethical requirements of any accountancy body should be based on integrity, objectivity, independence, confidentiality, high technical ...

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