CCPA Prueba de Deontología cheat sheet

Colegio ethics, accounting foundations and audit evidence

• Attribute the Colegio five pillars to its actual code.

• Keep the IESBA framework distinct from Colegio-specific requirements.

• Establish which reporting or assurance framework applies.

• Evaluate relevant evidence rather than treat an opinion as a guarantee.

• Interpret ratios with their conventions, limits and supporting information.