Ethics for Auditors

Objectives

This is an update and refresher for statutory auditors that will keep attendees up to speed with the latest thinking on auditor independence and details of the relevant changes to the Ethical Standard.

Key topics

• The general principles of threats to auditor independence and applying safeguards
• Provision of non-audit services
• Long association
• Gifts and hospitality
• Fees
• Personal, business and employment relationships
• The objective, reasonable and informed third party test
• Reporting breaches
• The more restrictive requirements for listed and Public Interest Entity (PIE) audits

Who should attend

This session is for all senior auditors, including audit seniors, managers and partners, of all sizes of entities.