Impact of specific responsibilities on ethical principles, Big Four of Metropolitan Lima, 2022
DOI:
https://doi.org/10.62939/debehaber202422Keywords:
ISA 220, IFAC, Ethical principles, Big Four, Specific responsibilitiesAbstract
Lately, because of frequent cases of financial problems worldwide, efforts have been made to prepare and present transparent financial information under standards that ensure its veracity. Therefore, the reason for writing this article lies in making known the impact of the specific responsibilities of the auditor according to the International Standard on Auditing 220, hereinafter ISA 220, on the ethical principles according to the code of ethics developed by the International Federation of Accountants, or IFAC for its acronym in English, in the main auditing firms called Big Four, in which PricewaterhouseCoopers (PWC), KPMG, Ernst & Young (EY) and Deloitte are considered, in Metropolitan Lima in 2022, taking as The objective is to analyze the impact of the auditor's specific responsibilities regarding the initial evaluation, communication and behavior of the auditor on the IFAC ethical principles. It will be explained in a descriptive manner to be clear about the specific responsibilities of the auditor and the IFAC ethical principles. Likewise, said information was compiled from studies carried out in other countries, NIA 220 and IFAC. Regarding the research methodology, it is descriptive with a mixed approach since surveys and interviews were carried out. The results show that the specific responsibilities of the auditor do have an impact on the ethical principles established by the IFAC in its code of ethics, concluding that ethics is directly related to the auditor's work tasks and attitudes
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Copyright (c) 2024 Rodrigo Gianfranco Vicharra Castilla, Dennis Paul Pérez Grijalva, Aracely Quintero Carbajal, Oscar Joel Torres Arrunategui, Carmen del Rosario Villavicencio Laca
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