Section 2: Ethics and independence of statutory auditors

The standard of ethics “securing the interventions of the statutory auditor-application of the fundamental principles of behaviour”, approved by the Minister of Justice, is shown below: Ethical standard “securing the interventions of the statutory auditor-application of the fundamental principles of behaviour” Introduction 01. This standard applies to all registered statutory auditors acting in their capacity as statutory auditors, regardless of the engagement they carry out or the service they provide,…

The standard of ethics “securing the interventions of the statutory auditor-implementation of the risks and safeguards approach”, approved by the Minister of Justice, is set out below: Ethical standard “securing the work of the statutory auditor-implementation of the risk and safeguards approach” Introduction 01. This standard applies to all registered auditors acting in their capacity as auditors, regardless of the engagement or service they perform, whether they are companies or…