Personal (i) Promote and undertake lifelong learning.
(ii) Act as a role model to the engagement team.
(iii) Act in a mentoring or coaching capacity to the
engagement team.
(l) Organizational (i) Evaluate whether the engagement team, including
auditor’s experts, collectively has the appropriate
objectivity and competence to perform the audit.
INTERNATIONAL EDUCATION STANDARD 8
7
Competence Area Learning Outcomes
(ii) Manage audit engagements by providing leadership and
project management of engagement teams.
Professional Values, Ethics, and Attitudes
(m) Commitment to the public interest (i) Promote audit quality in all activities with a focus on
protecting the public interest.
(n) Professional skepticism and
professional judgment
(i) Apply a skeptical mindset and professional judgment in
planning and performing an audit and reaching
conclusions on which to base an audit opinion.
(o) Ethical principles (i) Apply the ethical principles of integrity, objectivity,
professional competence and due care, confidentiality,
and professional behavior in the context of an audit and
determine an appropriate resolution to ethical dilemmas.
(ii) Evaluate and respond to threats to objectivity and
independence that can occur during an audit.
(iii) Protect the confidential information of the entity in
accordance with ethical responsibilities and relevant
legal requirements.