Ethics for Accountants and Auditors offers an introduction to the ethical value systems and ethical theories that are relevant to the accounting and auditing profession. The text combines theoretical and practical guidance to equip students and practitioners with the tools to deal with ethical dilemmas in practice.

The book is suitable for accounting and auditing students taking modules in ethics, as well as managerial training, and the ethical orientation of members of accounting and auditing professional associations.

NEW TO THIS EDITION

•    The fifth edition is aligned with the IODSA King VTM  Code on Corporate Governance for South Africa 2025.
•    The new edition also considers the implications of sustainability reporting, environmental, social and governance (ESG) imperatives, and inclusive capitalism in relevant chapters.
•    The International Ethics Standards Board for Accountants (IESBA) International Code of Ethics for Professional Accountants (2024) is discussed.

Table of Contents:

Part 1    Principles of ethics

1    Introductory case study: Cows, tax, a bank and one of South Africa’s ‘big four’ auditing firms
2    Key concepts in business and professional ethics
3    Ethical value systems for professionals in South Africa
4    Classical ethical theories
5    Ethical decision-making
6    Applying the Five Lenses of ethical decision-making

Part 2: Business ethics

7    Macro-ethics
8    The modern corporation and its moral obligations
9    Corporate governance
10    Governance of organisational ethics
11    Case studies in business ethics
Part 3: Professional ethics
 12    Accountants and auditors as professionals
13    Codes of professional ethics
14    Case studies in accounting ethics

Auditing and Assurance: Graded Questions provides a practical, applied and engaging question book to support students throughout the undergraduate level of the Auditing curriculum. The question content effectively tests all concepts from introductory through to advanced level, and provides step-by-step guidance to support skills development and to assist readers to develop effective exam question techniques and approaches. An innovative approach and 'real-world' focus engages readers to apply their knowledge to motivating and realistic scenarios which are linked to current events, whilst ensuring that skills and knowledge are thoroughly tested through comprehensive questions that are sufficiently challenging. The question levels within each area of the curriculum are varied and structured to ensure that students acquire broad understanding, effective integration of knowledge, and a thorough mastery of exam technique.