"I was just following orders" is an acceptable defense if you committed an unethical action during an audit.

Question

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Following orders does not absolve someone from personal responsibility for committing an unethical action, especially during an audit. Auditors are expected to act with independence, objectivity and integrity, while exercising professional skepticism and judgment. If they are directed to violate these principles or professional standards, they should refuse to do so, report it to appropriate authorities, and disassociate themselves from the engagement if necessary. Compliance with unethical instructions or pressure from superiors or clients may result in legal, reputation and regulatory consequences.

"I Was Just Following Orders" Is an Acceptable Defense If