Auditing Standards

Ethics and the Independent Auditor: Principles, Threats, and Consequences

Course Overview
This course provides an overview of ethics and independence. This includes a discussion of the AICPA Code of Professional Conduct as well as the key ethical principles that members are required to follow. This course also includes examples of real-world ethical challenges that are faced by auditors.

Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Identify the various ethical principles relevant to the accounting profession
  • Recognize key characteristics of the AICPA Code of Professional Conduct
  • Identify key ethical challenges faced by auditors and independent accountants

Prerequisites/Advanced Preparation:


Speaker / Author:

Michael Chris Knapp
Mich'l Chris Knapp: McLaughlin Chair in Business Ethics and Professor of Accounting, University of Oklahoma. Professor Knapp teaches principally auditing and financial accounting courses in the Price College of Business at the University of Oklahoma. He has won numerous teaching awards including the Merrick Foundation Teaching Award, the Bruce Magoon Master Teacher Award, and the Delta Sigma Pi Professor of the Year. In 1999, he was named the Outstanding Oklahoma Accounting Educator by the Oklahoma Society of CPAs. Knapp's research interests involve a wide range of policy issues related to the professional practice of public accounting and behavioral issues stemming from the auditor-client relationship. His research has appeared in The Accounting Review, Auditing: A Journal of Practice and Theory, Accounting Organizations & Society, Journal of Accounting, Auditing and Finance, Behavioral Research in Accounting, and the Journal of Accountancy. He has also published commentaries for and/or been quoted in the Los Angeles Times, The New York Times, the Dallas Times Herald, and numerous other metropolitan newspapers. The eighth edition of his auditing casebook, Contemporary Auditing, Issues and Cases, was recently released by South-Western/Cengage. That textbook has been adopted by hundreds of universities in the United States and abroad.


Price (USD)

Standard: $24.95


Course Code : 99KNA14

Release Date : 05/01/2019
Expire Date : 05/31/2023
Credits :
CPE 1.00
QAS 1.00

Course Level : Basic
Course Type : QAS Self-Study
Length : 50min
Passing Grade : 70%
Field Of Study : Auditing
Theme : Auditing Standards

Format Type : eLearning
Mobile Compatible

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