A member of a professional body governing auditors/accounts is deemed to be guilty of professional misconduct if:
- The auditor allows a person not qualified to practice in his name as an auditor.
- In the course of the practice, the auditor enters into partnership with a person who does not hold a practising certificate.
- If auditor discloses confidential information about the business without the clients consent or not under exceptional circumstances.
- If auditor is guilty of gross negligence on audit work.
- Participation in misuse of client‘s property/money.
- Payment of bribes or commission to obtain professional work
- Discovery of engagement in fraudulent acts or acts that may result into laws.
- Accepting an engagement without communicating to outgoing auditors.
- Expression of an opinion regarding procurement process of an entity that they have an interest without disclosing those interests.
These principles and values of ethical conduct and professional behaviours requires that when auditing public procurement, the auditors should:
1. Have the required scope of knowledge about the subject of public procurement.
2. Understand conflicting interest that may be at stake and the impact they may have in the procurement in building this result.
3. Impartial and unbiased in formulating conclusions on the sole basis of evidence and objective criteria and refraining from political assessments and public declarations.
4. Auditor should be professional and avoid familiarity with audited because they cancompromise independence.
5. Auditor should protect any confidential information of commercial nature that they may encounter during the audit.
6. Auditor should inform competent authorities of any cases of corruption or other crimes they may find during the audit.