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Explain how you could establish a framework using these theories to support an audit

  • Explain how you could establish a framework using these theories to support an audit.
  • Highlight the key principles of the American Institute of CPAs (AICPA’s) Rules of Conduct.
  • Compare and contrast their rules against the rules used in international audits under the International Ethics Standards Board for Accountants (IESBA).
  • What does independence mean in an auditing context?
    • Compare and contrast in fact and in appearance, and illustrate their differences.

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