Fact
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Integrity means being straightforward and honest in all professional relationships.
Elaboration
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No false or misleading information in reports.
- No omission of important facts.
- No corruption, no “spin”.
- Judgements must be fair and based on facts, not personal interest.
Example
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A client asks: “Can you ‘adjust’ the profit a bit so that we can get a bank loan?”
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If the auditor agrees and changes the numbers to look better, that violates integrity.
- If the auditor refuses and insists on true and fair figures, that shows integrity.
Ethical conduct towards clients:
- Act with integrity and honesty
- Be truthful, straightforward and fair in all dealings with clients.
- Do not be associated with false, misleading or incomplete information.
- Do not make promises that you know you cannot keep.
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