From study unit 4.6.2, select and name three principles that are clearly not met by the conduct in b1.1.?

Question: From study unit 4.6.2, select and name three principles that are clearly not met by the conduct in b1.1.?

From Study Unit 4.6.2, here are three principles that are clearly not met by the conduct in B1.1:

• Integrity: This principle requires auditors to be honest and truthful in their work. The auditor in B1.1 is clearly not meeting this principle by falsifying the financial statements.
• Objectivity: This principle requires auditors to be impartial and to avoid any conflicts of interest. The auditor in B1.1 is clearly not meeting this principle by acting in their own self-interest instead of in the best interests of the public.
• Professional competence and due care: This principle requires auditors to have the necessary skills and knowledge to perform their work carefully and diligently. The auditor in B1.1 is clearly not meeting this principle by falsifying the financial statements, which demonstrates a lack of competence and/or due care.

In addition to these three principles, the auditor's conduct in B1.1 also violates the following principles from Study Unit 4.6.2:

• Confidentiality: Auditors have a duty to keep confidential all information that they obtain in the course of their work. The auditor in B1.1 is violating this principle by disclosing confidential information to third parties.
• Professional behavior: Auditors have a duty to behave in a professional manner at all times. The auditor in B1.1 is violating this principle by acting unethically and dishonestly.

The auditor's conduct in B1.1 is a serious breach of professional ethics. It is important to note that these principles are not just theoretical ideals; they are essential for maintaining the public's trust in the auditing profession. When auditors violate these principles, they not only damage the profession's reputation, but they also put investors and the economy at risk.