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Professional Ethics
Review Questions
3-1 An ethical dilemma is a situation that an individual faces involving a decision about appropriate
behavior. Ethical dilemmas generally involve situations in which the welfare of one or more other
individuals is affected by the results of one’s decision.
3-2 Internal and external standards represent the two major types of constraints on decisions that involve
ethical issues. Examples of internal standards are individuals' views on the importance of truthfulness,
fairness, loyalty, and caring for others. External standards are those that are imposed upon individuals
by society, peers, organizations, employers, or one’s profession. For example, the AICPA Code of
Professional Conduct is an external constraint on members of the AICPA.
3-3 The basic purpose of a professional code of ethics is to provide members of a profession with
guidelines for maintaining a professional attitude and conducting themselves in a manner that will
enhance the stature of their discipline.
3-4 The two parts of the AICPA Code of Professional Conduct are:
(1) Principles—goal-oriented and aspirational guidelines which address members' responsibilities,
the public interest, integrity and objectivity, independence, due care, and the scope and nature
of services.
(2) Rules—more detailed regulations which support the principles.
3-5 The categories of threats to independence include (only three required):
(1) Self-review—Using as a part of the attest engagement evidence that was obtained on a
nonattest engagement.
(2) Advocacy—Actions that promote an attest client’s interest.
(3) Adverse interest—Actions between the public accountant and the client that are in opposition.
Principle of Auditing Ch3.pdf
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