Download AG PES 1 (Revised) Code of ethics for assurance practitioners PDF

TitleAG PES 1 (Revised) Code of ethics for assurance practitioners
LanguageEnglish
File Size432.7 KB
Total Pages59
Table of Contents
                            Contents
Scope of this Statement
Background
How to use this Statement
Application
Definitions
Specific requirements and guidance
Appendix 1 - Decision tree for entering into engagements with public entities (other than the annual audit, performance audits, and inquiries)
Appendix 2 - Guidelines on the application of the approach in PES 1 (Revised) to public entities
Appendix 3 - Applicability of PES 1 (Revised) to annual audits and/or other work carried out on behalf of the Auditor-General
                        

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