148
Key Concepts .................................................................................................
3
152
Chapter VIII.
The code of ethics of auditing ..................................................................... 45
153
8.1.
The code of ethics of auditing and its aim ....................................................
45
153
8.2.
The basic requirements for the code of ethics ..............................................
47
155
8.3.
Independence, honesty and confidentiality. Observance of
humane standards of ethics and spiritual norms. Objectivity of
the auditor and professional competence .......................................................
160
8.4.
Tax the relation and payment for professional services ................................
162
8.5.
Relationship of the auditor and client ............................................................
164
Questions for repetition .................................................................................
165
Tests on the themes ........................................................................................ 3
166
Key Concepts .................................................................................................
3
167
Chapter IX.
The general standards of auditing ............................................................
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