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ACCA AAA · Strategic Professional

B. Professional and ethical considerations

Explore integrity, objectivity, independence, and conflict-of-interest scenarios. You’ll learn how ethics influence audit judgments and credibility.

  • 18 lessons
  • 2 modules
  • 1.8h of video
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The lessons

18 lessons, module by module.

Code of ethics

12 lessons
  1. 1 Fundamental ethical principles 5m
  2. 2 Ethical threats - part 1 13m
  3. 3 Ethical threats - part 2 10m
  4. 4 Ethical threats - part 3 10m
  5. 5 Ethical threats - part 4 4m
  6. 6 Ethical threats - part 5 2m
  7. 7 Ethical threats - part 6 1m
  8. 8 Ethical threats - part 7 2m
  9. 9 Safeguards 3m
  10. 10 Resolving ethical conflicts 6m
  11. 11 Professional scepticism 5m
  12. 12 Provision of non-audit services to audit clients 7m

Fraud, error and professional liability

6 lessons
  1. 1 Fraud and error 4m
  2. 2 Responsibilities of management and the auditor 4m
  3. 3 Audit approach 8m
  4. 4 Reporting of fraud and error 5m
  5. 5 Legal liability 6m
  6. 6 Audit failure and the expectations gap 13m

Questions

About B. Professional and ethical considerations.

What does the B. Professional and ethical considerations section cover?

Explore integrity, objectivity, independence, and conflict-of-interest scenarios. You’ll learn how ethics influence audit judgments and credibility.

How much video is in this section?

B. Professional and ethical considerations has 18 video lessons, about 1.8 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Advanced Audit and Assurance exam?

Yes. The content in this section is assessed in the Advanced Audit and Assurance ACCA exam.

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