Professional Certification Course

Ethics Practice EP100 (Audit)

Ethics Practice EP100 (Audit)

**NOTE**


This course is fully customizable to your firm’s needs, whether you require specific modules, policies, or case studies, we tailor the content to fit your requirements.

CPD Hours

8.5

Category 3

Training Materials

Included

Comprehensive Resources

Certification

Yes

70% Passing Grade

Suitable for

All

Auditors & Accountants

  • Details
  • Modules
Details

Description

Ethical conduct is the foundation of trust and credibility in the audit profession. The Ethics Practice EP100 (Audit) course is designed to guide audit staff in understanding and applying the professional ethics standards that govern auditing activities.

This course focuses on the Code of Ethics for Professional Accountants, emphasizing integrity, objectivity, independence, and professional behavior in the context of audit engagements. Participants will explore how ethical principles apply to real audit situations, how to identify threats to independence, and how to make sound professional judgments while maintaining public confidence in the profession.

Learning Outcomes

By the end of the course, course learners will be able to:

  • Understand the Code of Ethics (EP100).
  • Apply the Fundamental Principles.
  • Understand the Conceptual Framework.
  • Maintain Auditor Independence.
  • Address Ethical Dilemmas in Audit Practice.
  • Promote an Ethical Audit Culture.

Ethics are at the core of every successful and credible audit. The Ethics Practice EP100 (Audit) course reinforces the professional values and standards that auditors must uphold to maintain independence, objectivity, and public trust.

By understanding and applying the principles of the Code and the conceptual framework, audit staff can confidently navigate ethical challenges, perform their duties with professionalism, and contribute to the firm’s reputation for quality and integrity.

Modules

Explore the key modules of this course, each designed to guide you through essential company information, policies, role expectations, workflows, and support resources for a smooth onboarding experience.

Introduction to International Code of Ethics

Module Duration: 30 mins

This module provides an overview of the company’s mission, values, culture, and organizational structure. Learners will understand how the company operates and how their role contributes to the overall vision.

Code, Fundamental Principles & Conceptual Framework

Module Duration: 30 mins

This module outlines job expectations, performance standards, reporting lines, and evaluation processes. Learners and Staff will gain clarity on their responsibilities and how to succeed in their role.

Professional Accountants in Public Practice

Module Duration: 30 mins

Learners will be introduced to essential workflows, communication channels, onboarding tools, and available support resources. The module also covers basic safety and emergency procedures for daily operations.

Independence for Audit and Review Engagements

Module Duration: 30 mins

Participants will learn about key company policies, code of conduct, attendance guidelines, data protection, confidentiality, and compliance expectations to ensure a safe and professional working environment.

Independence for Other Assurance Engagements

Module Duration: 30 mins

Participants will learn about key company policies, code of conduct, attendance guidelines, data protection, confidentiality, and compliance expectations to ensure a safe and professional working environment.

Case Studies

Module Duration: 30 mins

Participants will learn about key company policies, code of conduct, attendance guidelines, data protection, confidentiality, and compliance expectations to ensure a safe and professional working environment.


Ethics Practice EP100 (Audit)

Default Course Format

5 quizzes to test your understanding

Includes videos and scenario-based activities for interactive learning.

Course Duration: 2hrs

Completion certificate after finishing of course