USE OF A CODE OF ETHICS IN BUSINESS AUDITOR

The word "ethics" (derived from the Greek word ethos) generally means the science of morality, the moral awareness and behavior of humans. Authors I / Mautz and Shari recognize that ethical behavior in the audit is nothing more than a specific application of general understanding of ethical conduct, which developed philosophers. Ethics is an abstract concept, but nevertheless plays a very important role in business as well as from the perspective of the auditing profession, as determined by rules and principles that people should follow. Ethical principles related to performance auditing profession listed in the Code Auditor.