a) Analyze the role and function of the International Ethics Standards Board for Accountants

| March 17, 2019


Requirement:
a)    Analyze the role and function of the International Ethics Standards Board for Accountants.b)    You are an audit trainee in a medium sized accountancy firm and you recently attended a conference on Ethics for Accountants. The speaker at the conference said the objectivity of external auditors may be threatened or appear to be threatened where:
1.    There is undue financial dependence on any one client;
2.    The firm, its partners or staff have a financial interest in the audit client;
3.    There are family ties or other close relationships between the firm, its partners or staff and the audit client and their staff;
4.    The firm provides non-audit services to the audit client.
5.    The firm has been the external auditor of the client for many years.


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