Skip to main content

Applying the Code's Conceptual Framework to Independence

Practical Guidance for Auditors In Technology-related Scenarios
IESBA
| Guidance & Support Tools
English

The publication describes key technology-related provisions of the International Code of Ethics for Professional Accountants (including International Independence Standards) and provides auditors with three practical examples involving technology-related non-assurance services to illustrate how to apply the Code's requirements with respect to independence.

This non-authoritative publication was developed jointly by the Staff of the Australian Accounting Professional & Ethical Standards Board (APESB) and IESBA under the auspices of the IESBA’s Technology Task Force, initiated as part of the IESBA’s Phase 2 Technology Working Group activities.  Learn more about IESBA’s technology work here.

Image
IESBA_APESB_Applying_the_Code_s_Conceptual_Framework_to_Independence_0.pdf
Practical Guidance for Auditors In Technology-related Scenarios
Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.