relevance of audit quality to corporate governance.
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1. Understand the relevance of audit quality to corporate governance.
2. Explain the nature and consequences of an expectations gap regarding auditing and audit quality.
3. Explain what is meant by ‘auditor competence’.
4. Distinguish ethical from unethical behaviour in personal and professional contexts.
5. Identify ethical dilemmas and describe how they can be addressed.
6. Explain the purpose and content of the professional bodies’ ethical code.
7. Discuss issues pertaining to independence and the relevant ethical requirements.
8. Discuss aids to maintaining independence.
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