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Level 7 Diploma in Accounting and Finance

Ethics and Professional Conduct in Assurance

AF705 · Strategic Audit — Week 2 of 16

CourseAF705
Week2 of 16
SemesterII
TutorOnline in the course chat

This week’s topics

Ethics and Professional Conduct in Assurance

  1. IESBA Code of Ethics fundamental principles
  2. Auditor independence and conflict of interest mitigation
  3. Professional scepticism and bias in decision-making
  4. Critical evaluation of self-regulatory ethical frameworks
  5. THE PROFESSIONAL CODE OF ETHICS FOR ACCOUNTANTS (PART 1)
  6. THE PROFESSIONAL CODE OF ETHICS FOR ACCOUNTANTS (PART 2)
  7. THE PROFESSIONAL CODE OF ETHICS FOR ACCOUNTANTS (PART 3)

What you will be able to do

  • 1.2 Explain the rules of professional conduct for auditors.
  • 1.3 Critically assess the rules of professional conduct for auditors.

Activity

Start with this week’s 3 videos, then: Seminar, guided reading and a short written task: explain the rules of professional conduct for auditors.

Study materials

Videos

  • THE PROFESSIONAL CODE OF ETHICS FOR ACCOUNTANTS (PART 1) · YouTube · FOG Accountancy Tutorials · 18 min · for registered students
  • THE PROFESSIONAL CODE OF ETHICS FOR ACCOUNTANTS (PART 2) · YouTube · FOG Accountancy Tutorials · 19 min · for registered students
  • THE PROFESSIONAL CODE OF ETHICS FOR ACCOUNTANTS (PART 3) · YouTube · FOG Accountancy Tutorials · 23 min · for registered students

Further resources

  • Revised Ethical Standard 2024 (FRC) · PDF · Frc, framework · for registered students
  • ISA (UK) 200: Overall Objectives of the Independent Auditor (updated September 2025) · PDF · Frc, framework · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
Week 1Week 3
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Admitted students ask questions on this week’s page in the student portal: an AI assistant trained on the course answers first, and during the course’s timetabled classes Connect to your tutor brings your tutor into the chat, who may start a call if needed.

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Course plan
  • Week 1: Evolution of Auditing Regulation
  • Week 2: Ethics and Professional Conduct in Assurance
  • Week 3: Legal and Statutory Responsibilities of Auditors
  • Week 4: Financial Statement Preparation and Audit Linkages
  • Week 5: Strategic Audit Planning and Business Organisation
  • Week 6: Audit Risk Identification and Assessment
  • Week 7: Audit Risk Mitigation and Response Design
  • Midterm: Midterm evaluation
  • Week 9: Audit Monitoring and Engagement Quality Control
  • Week 10: Technological Disruptions in Strategic Auditing
  • Week 11: Emerging Assurance Horizons and Regulatory Reforms
  • Week 12: Applying Strategic Audit in practice: case studies
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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