The auditor is subject to relevant ethical requirements. Relevant ethical requirements ordinarily comprise Parts A and B of the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) related to an audit of financial statements together with national requirements that are more restrictive.
Interpretations of the IESBA Code of Professional Conduct are dominated by the concept of __________________.
A . Independence.
B . Compliance with standards.
C . Accounting.
D . Acts discreditable to the profession.
Answer: A