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    Admin posted in the group CA Inter Audit Discussion Group

    1 year, 2 months ago

    (IESBA Code) related to an audit of financial statements establishes
    which of the following as the fundamental principle of professional ethics
    relevant to the auditor when conducting an audit of financial
    statements:

    (a) professional judgement;

    (b) professional skepticism;

    (c) professional intelligence;

    (d) Professional competence and due care.

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