Auditor's Arsenal · Auditor's Arsenal

Auditor Independence, Ethics and Conflicts of Interest

Recognise independence threats, handle conflicts and extra-service requests, protect information and escalate concerns.

AA-01Basic

Course director: Venkata Subramani Ramachandra

About 2 hr 15 minLessons, videos and quizzesPlus practical work

Lessons, videos and quizzes: 2 hr 18 min
Practical work and resources: 2 hr
Full study estimate: 4 hr 18 min

Lessons: 1 hr 45 min · Videos: 7 min · Quizzes: 26 min

Self-paced estimates for one pass through the course. Practical work includes activities, assignments and resource study. Your pace may vary; breaks and repeat attempts are extra. All course and certificate requirements still apply.

Inside this course

Select a topic to see its lessons, videos, practice activities and resources.

Ethical judgment and the public interest

LessonEthical judgment and the public interest
VideoEthical judgment and the public interest — video
QuizLesson 1 knowledge check

Recognising the five independence threats

LessonRecognising the five independence threats
VideoRecognising the five independence threats — video
QuizLesson 2 knowledge check
Practice LabPractice Lab: identify the main threat

Financial interests, relationships, jobs and gifts

LessonFinancial interests, relationships, jobs and gifts
VideoFinancial interests, relationships, jobs and gifts — video
QuizLesson 3 knowledge check
Decision MissionDecision Mission: the signing-week offer

Client acceptance and conflicts of interest

LessonClient acceptance and conflicts of interest
VideoClient acceptance and conflicts of interest — video
QuizLesson 4 knowledge check
Case QuestCase Quest: the acceptance file

Non-audit services and the management boundary

LessonNon-audit services and the management boundary
VideoNon-audit services and the management boundary — video
QuizLesson 5 knowledge check
Roleplay StudioRoleplay Studio: responding to the CFO

Confidentiality and safe information handling

LessonConfidentiality and safe information handling
VideoConfidentiality and safe information handling — video
QuizLesson 6 knowledge check

Escalation, breaches and defensible documentation

LessonEscalation, breaches and defensible documentation
VideoEscalation, breaches and defensible documentation — video
QuizLesson 7 knowledge check
Impact SimulatorImpact Simulator: delayed disclosure and rework

Final Assessment

QuizFinal assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

How to access this course

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