Ethics:

Ethics in the accounting profession is defined as guidelines and principles. It includes laws and standards of behavior.

Corporate governance:

Corporate governance is defined as a rule and law under which organization regulated, operated, and controlled.

Management:

There are three levels of management, top management, middle management, and lower management. Top management set objectives, make a plan, and take decisions of the organization.

Auditor:

The auditor is the person hired by the owner for a systematic examination of books of accounts of the company. The auditor uses its professional knowledge and gathers evidence. It should be a question minded, plan, and being alert to the condition of the misstatement due to fraud and error.