Ethics are the hallmark of our profession, and we must be uncompromising in our commitment to acting ethically. However, many ethical dilemmas arise unexpectedly as we perform our daily tasks, and challenge us, as there often appears to be several ways forward. We need to decide which is the correct one.
In this game, the learner plays the role of an auditor at Surging Auditors LLP and must complete common activities from their daily task list. As they complete these tasks, the player navigates unexpected encounters with colleagues, clients, and friends with questions that challenge decision-making skills and knowledge of the AICPA Code of Professional Conduct and other ethics guidance. Those responses and decisions are measured to ensure the player maximizes opportunities that benefit the firm and themselves while remaining independent and within ethical boundaries.
- The importance of proper documentation of workpapers
- Meeting firm-mandated ethical requirements
- Independence issues related to client relationships
- Client engagement and entertainment
- Accurate and complete reporting of time
- Demonstrate the importance of character, integrity, and serving the public interest
- Demonstrate the importance of independence, objectivity, and ethical behavior
Accounting professionals in auditing who need to build skills or increase awareness in character, integrity, independence, and objectivity.