The extent of the auditor's commitment to the ethics and rules of professional conduct

Dr. Fatima Mohamed Abu Khreiss / Mr. Ramadan Mokhtar Al-Kharraz

This study aims to identify the extent of the auditor's commitment to the ethics and rules of professional conduct. It presents and analyzes previous literature, international and professional legislations, and professional behavior standards. The researchers utilized an inductive theoretical approach alongside an empirical study conducted on audit offices in Misrata city using a questionnaire and the SPSS statistical software. The study reached several findings, most notably that auditors must be capable of providing an honest representation of information, identifying deviations, their causes, and locations to recommend suitable treatments, and delivering audit reports that fulfill users' needs. The study recommended strict adherence to ethics and professional conduct rules as a fundamental guide during the auditing process.

Auditor Independence, Auditor Integrity, Auditor Honesty, Professional Ethics, Professional Conduct Rules