Describe the nature of ethics and ethical dilemmas.
Describe a profession's reasons for establishing professional ethics.
Discuss the Principles section of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct.
Describe each of the Rules contained in the AICPA Code of Professional Conduct.
Explain the concept of independence and identify circumstances in which independence is impaired.
Contrast the independence rules for audits of public companies with those for audits of nonpublic companies.
Discuss The Institute of Internal Auditors Code of Ethics.