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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › It is a question about audit profession’s conceptual framework!!!
Discuss the general safeguards contained within the audit profession’s conceptual
framework.
could you tell me please what main points should I include in my answer!!!
I don’t think the conceptual framework is any more than having an independent auditor report on the FS.
The auditor must adhere the ethical principals (integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour.
The aim is to collect sufficient appropriate audit evidence to be able to give reasonable assurance that there is no material misstatement in teh FS