assess client business risk, business operations and processes, client acceptance, client objective and strategy, code of ethics, continuance, governance, management, management operating style, measurement and performance, related party transactions, risk terms, understanding client business and industry

code of ethics, ethical decision making, strategic ambiguity

biased decision making, code of ethics, consequences of pressure, improving ethical climate, management pressures, moral and ethical problems in business, observed misconduct, preventing ethical lapses, rationalizing corruption