Ethical Leadership In A Digital Era

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Subtitle: 

Applying The IESBA Code To Selected Technology-Related Scenarios

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Published: 

Mon, 2022-09-26

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Issues, Insights & Interest Areas: 

Development of the Profession

Language: 

English

Publication Type: 

Guidance & Support Tools

Source: 

IESBA

This non-authoritative publication provides seven hypothetical scenarios to illustrate how accountants can navigate practical issues in ethical leadership when using or implementing technology.

Each scenario highlights the application of specific requirements and guidance in the IESBA Code, in particular those related to compliance with the fundamental principles of ethics, and auditor independence.

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