. . topic
map of accounting and auditing . .
concept > ethics
concept > ethical principle
class
/ concept name |
ethical
principle |
sub-class of |
ethics concept
.
|
full name, other names |
code of ethics,
|
consists of
following members (types) |
independence . integrity .
objectivity . competence .
confidentiality . professional behavior
. technical standards .
|
governs the performance of |
audit as a function, role, job, or assignment |
highlights |
unethical practices .
|
is related to |
General Principles of an Audit .
|
is the subject of |
auditing issue . ethics standard . FMA study 08 . |
notes
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
thesaurus
This page was first published in
April 2002; last updated in June 2015.