Which of the following are fundamental ethical principles that an auditor must follow according to APES 110?Group of answer choicesConfidentialityProfessional due careIntegrityObjectivityScepticismNext

According to APES 110 Code of Ethics for Professional Accountants, the fundamental ethical principles that an auditor must follow are:

1. Confidentiality: An auditor must respect the confidentiality of information acquired as a result of professional and business relationships and should not disclose any such information to third parties without proper and specific authority unless there is a legal or professional right or duty to disclose.

2. Professional due care: This principle is not explicitly stated in APES 110. However, the principle of professional competence and due care is included. This requires auditors to maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent professional services based on current developments in practice, legislation and techniques.

3. Integrity: An auditor must be straightforward and honest in all professional and business relationships.

4. Objectivity: An auditor must not allow bias, conflict of interest or undue influence of others to override professional or business judgments.

5. Scepticism: This principle is not explicitly stated in APES 110. However, professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence.

So, the fundamental ethical principles according to APES 110 are Confidentiality, Professional Competence and Due Care, Integrity, and Objectivity.