Resumen

The accounting profession has suffered the consequences of the recent cases of corruption that have been evident in recent years. The challenge is perhaps to recover the confidence of society again, from the adoption of international standards for information assurance with a risk management approach that allows facing situations that attempt against compliance with the fundamental ethical principles of the profession. The purpose of this document is to perform an analysis on the sections of the code of ethics issued by the IESBA, related to professional appointment, second opinions and custody of assets of a client and its relationship with the quality of the audit, through consultation of the main changes of the code and the independence of the professional in public practice, obtaining as a result a practical case allows reflection on some situations that threaten or violate the fundamental ethical principles.