The Audit Code of Conduct serves as the foundational document governing professional behavior and ethical standards for audit practitioners in Saudi Arabia. It is essential for ensuring compliance with local regulations, including SOCPA requirements, CMA regulations, and Sharia principles, while maintaining alignment with international auditing standards. This document should be implemented when establishing or updating audit practice guidelines, during onboarding of new audit professionals, and as a reference for ongoing compliance. It contains detailed provisions for maintaining independence, professional competence, confidentiality, and quality control, along with specific requirements for documentation and stakeholder communication in the Saudi Arabian context.
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1. Purpose and Scope: Defines the purpose of the code and its applicability to different types of audit professionals and engagements
2. Fundamental Principles: Core ethical principles including integrity, objectivity, professional competence, confidentiality, and professional behavior
3. Independence Requirements: Detailed requirements for maintaining independence, including financial, personal, and business relationships
4. Professional Competence: Requirements for maintaining professional knowledge, skills, and continuing professional development
5. Confidentiality and Data Protection: Guidelines for handling confidential information and compliance with data protection regulations
6. Quality Control: Standards for maintaining quality in audit work, including review procedures and documentation requirements
7. Communication with Stakeholders: Guidelines for professional communication with clients, regulatory bodies, and other stakeholders
8. Documentation Standards: Requirements for audit documentation, record keeping, and file maintenance
9. Conflict Resolution: Procedures for handling conflicts of interest and ethical dilemmas
10. Compliance and Enforcement: Mechanisms for monitoring compliance and consequences of violations
1. Specialized Audit Services: Additional requirements for specialized areas such as IT audits, environmental audits, or Sharia compliance audits
2. Remote Auditing Procedures: Guidelines for conducting remote audits when physical presence is not possible
3. Industry-Specific Guidelines: Specific requirements for audits in regulated industries such as financial services or healthcare
4. Cross-Border Engagements: Additional requirements for international audit engagements
5. Small Practice Considerations: Modified requirements and guidance for small audit practices
6. Public Sector Considerations: Specific requirements for government and public sector audits
1. Schedule A: Declaration Forms: Standard forms for independence declarations and conflict disclosures
2. Schedule B: Quality Control Checklists: Detailed checklists for quality control procedures
3. Schedule C: CPD Requirements: Detailed continuing professional development requirements and acceptable activities
4. Schedule D: Ethical Decision Framework: Framework and flowcharts for ethical decision-making
5. Schedule E: Reporting Templates: Standard templates for various types of audit reports and communications
6. Appendix 1: Glossary of Terms: Definitions of technical terms and concepts used in the code
7. Appendix 2: Reference to Relevant Laws: List of applicable Saudi laws and regulations
8. Appendix 3: Sanctions Framework: Detailed framework for violations and corresponding disciplinary actions
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