ACCA AAA ^INT Syllabus F. Other Assignments - Forensic auditing and Ethics - Notes ^{3 / 3}

This can create an ethical threat - lets see this in light of the fundamental principles

Threats:

• Advocacy threat

  Try not to feel pressured into promoting the interests of the client

• Self Review

  Ensure that they possess the specialist knowledge and skills to undertake the work required

• Confidentiality

  but reveal all relevant information required to the court

In order to maintain the reputation of the profession, the auditor should be sure to act in a professional manner at all times