Corporate governance and Ethics
Across
- 3. auditor regularly plays golf with the CEO and CFO of ABC Company
- 7. Members should not use client information for personal advantage
- 8. The audit senior's sister is the financial controller at Client's
- 10. One of the audit team member worked in the client's accounting department.
Down
- 1. required by the auditor to carry out his or her work freely and in an objective manner.
- 2. The audit firm endorses client's products or services
- 4. An engagement where a practitioner gather evidence to express conclusion
- 5. A professional accountant should be fair and not allow personal bias, conflict of interest or influence of others to override objectivity.
- 6. hurting auditor’s financial interests e.g. by taking down auditor’s investments in entities where the other party can exercise influence
- 9. Members should be straightforward and honest in all professional and business relationships