Audit Ethical Framework

In: Business and Management

Submitted By ryanliew90
Words 1481
Pages 6
Following are discussion points following the ethical framework provided in the chapter. Students are not likely to identify all of the points or may come up with others, but these are the primary ones. a. Identify the ethical issue(s).

There are two ethical issues:

1. Whether to issue an unqualified opinion based on the evidence already obtained, disclaim an opinion, or follow up on the information provided by the chairperson of the board, knowing that the client may not pay for the additional audit time spent.

2. What to tell the second client. Providing confidential information will violate the Code of professional conduct but if it is not provided, the second client may purchase Hi-Sail, which could be a bad investment, and the auditor might lose the second client. The parties are affected and their rights are

1. Management, including the president and controller, have the right to have the audit completed on a timely and cost-effective basis and to a proper consideration of their claims.

2. The board of directors, including the chairperson, have the right to insist that the financial statements be fairly presented by management and on a timely and effective audit. The chairperson has a right to be heard and to have the auditor obtain evidence to support or contradict his claims.

3. Current and prospective creditors and investors, including the second client and any other prospective purchaser of Hi-Sail, have the right to receive fairly presented financial statements on a timely basis and to an unbiased opinion on those statements.

4. The individual auditor and audit firm have the right to be paid for services rendered and to have access to all evidence needed to form an opinion on the statements.

5. The public accounting profession has the right to expect you and your firm to uphold the Code of Professional Conduct and to…...

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