The IFAC Code of Ethics for professional Accountants would most likely be violated if an auditor

In June 2005, the IESBA (formerly the Ethics Committee) issued a revised Code of Ethics for Professional Accountants. The revised Code establishes a conceptual framework for all professional accountants to ensure compliance with the five fundamental principles of ethics:

Integrity.

      A professional accountant should be straightforward and honest in all professional and business relationships

Objectivity.