. . topic
map of accounting and auditing . .
concept > ethics concept > ethical principle
/ concept name
|full name, other names
code of ethics,
following members (types)
independence . integrity .
objectivity . competence .
confidentiality . professional behavior
. technical standards .
|governs the performance of
audit as a function, role, job, or assignment
unethical practices .
|is related to
General Principles of an Audit .
|is the subject of
auditing issue . ethics standard . FMA study 08 .
an electronic thesaurus of
accounting and auditing terms comprising a
hierarchy of concepts and their associations AND
an index of accounting and auditing internet
resources and training materials built on the
This page was first published in
April 2002; last updated in June 2015.