The code of ethics of auditing ..................................................................... 45 153 8.1. The code of ethics of auditing and its aim ....................................................
45
153 8.2. The basic requirements for the code of ethics ..............................................
47
155 8.3. Independence, honesty and confidentiality. Observance of
humane standards of ethics and spiritual norms. Objectivity of
the auditor and professional competence .......................................................
160 8.4. Tax the relation and payment for professional services ................................
162 8.5. Relationship of the auditor and client ............................................................
164 Questions for repetition .................................................................................
165 Tests on the themes
........................................................................................ 3 166 Key Concepts
................................................................................................. 3 167 Chapter IX. The general standards of auditing ............................................................ 52 168 9.1. Aim of auditing of the financial report .........................................................
52
168
