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Chapter 2 of the Yellow Book “Government
Auditing: Foundation and Ethical Principles” presents five general and
fundamental ethics principles for government auditors. These principles are not
specific standards, rules, or requirements. Their focus is on acting in the
public interest; demonstrating integrity, objectivity, and professional
behavior, and making proper use of government information, resources, and
position. The AICPA Code of Professional Conduct, on the other hand, is a
source for both ethical principles and specific rules. (The AICPA Code of
Professional Conduct was covered in ACC-411 and is presented in Chapter
19 of your textbook).
How do accounting
standards differ from ethical principles?
Should the Yellow Book
should include specific ethics requirements, or should each state and local
government to develop its own customized ethics requirements? Discuss pros and
*** Please answer questions in detail