Auditing: Independence and Ethics - Prof. Helen Brown

Publicado em 29 de jul de 2012

Lecture 3: Independence and Ethics
by Professor Helen Brown

Video Begins with AICPA Professional Conduct
(comprehensive framework of cases

Principles of Professional Conduct: 4:43

Importance of Independence (video): 7:38

Discussion Questions: 25:02

Discussion "Solutions": 36:08

Independence Rules (video): 40:32

Prohibited Financial Relationships: 50:40

Prohibited Business Relationships: 52:25

Effect of Family Relationships: 55:02

Effect of Actual or Threatened Litigation: 55:54

AICPA Code: 56:39

SEC Independence Requirements for Audits
of Public Companies: 57:57

Other Rules of Conduct: 1:05:32

Disciplinary Actions: 1:06:54

------NEW SECTION: Professional Skepticism------

Case Study Discussed: 1:09:10

(YouTube viewers don't have the case paper, making the majority of the conversation pertaining to the case study useless to them).

What is Professional Sketicism? (question) 1:19:48

Auditing Standards [states]: 1:25:26

Do auditors exercise sufficient professional skepticism? : 1:26:28

Auditor - Client Relationship: 1:30:50

Research Finds: 1:31:50

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