ETHICS IN ACCOUNTING AND AUDITING

Ethics is a set of traits, characteristics, manners and inner temperaments in one's self, and the origin of human speech and behavior in a way that he/she does good or evil unconsciously and spontaneously. This profession is the basis of financial and monetary systems of countries and plays a key role in accountability and transparency in the field of economics. However, the high levels of embezzlements, frauds, bankruptcies that, from the viewpoint of the public, could not have been without the awareness or probably intervention of accountants and auditors has led to confusion and raised some issues in relation to truthfulness and integrity as the main indicators of ethics in this profession. The researcher in the present article attempts to integrate the individual and professional ethics of a person as an accountant in accounting and auditing professions in order to reflect a clearer perspective of this profession by relying on the salient features of professional behavior such as independence, integrity and protection of public interests. Since the foundation of a society is formed by its members, in the field of ethical issues in accounting and auditing professions, we should start with the main authorities of this profession namely accountants and auditors. Accordingly, we will be able to clarify professional ethics for all accountants and auditors as far as possible. Otherwise, there would not be any ethical profession.