Free CPA Auditing and Attestation (AUD) Flashcards

Integrity and objectivity. The Code requires a member to be honest and candid within the constraints of client confidentiality and to not subordinate professional judgment to others. Suppressing a real finding to avoid discomfort, rather than because it lacks audit significance, is exactly the subordination-of-judgment scenario the rule targets — the senior must include the finding or escalate through firm channels, not quietly accommodate the CFO's preference.