The aim of the workshop and subsequent publication of a book of essays is to examine the issues raised by recent accounting and auditing lapses through a study of the ethical, legal and accounting issues that arise in connection with auditing. Australian practice and theory will be considered with a view to clarifying the function of the audit, the appropriate regulatory provisions and the accounting and ethical standards that ought to apply. Themes will include independence of auditors, conflicts of interest, objectivity, self-regulation, rules vs principles, auditing standards, enforcement of standards, ethical training, purposes of audits, ethical dilemmas of auditors, and financial reporting and disclosure.
- Ethical issues in auditing
- Self-regulation, co-regulation or government regulation.
- Objectivity and auditor independence
- Internal auditing
- Principles or rules
- Ethical education in auditing
- Thematic conclusions