چکیده:
The accounting and auditing profession is related to one of the most sensitive issues concerning members of society, namely individuals' wealth and assets. Mistrust from business owners is a plague for accounting systems and the profession. We know that the existence of professions such as accounting and auditing is a consequence of economic activities and investments, and without them, these activities will not take shape. Business owners are considered the drivers of the economic cycle; therefore, gaining their trust in using the auditing and accounting profession is the duty of all accountants and employees in this profession to ensure the future of the accounting profession. Thus, the future of the profession depends on having values of integrity, honesty, and expertise. In conditions where the accounting profession has not yet been able to achieve a position, especially among statesmen, an increase in mistrust toward accountants for any reason or cause will have a destructive role in the sustainable development of the profession.
خلاصه ماشینی:
The role, duty, and responsibility of professional accountants toward society, capital owners, and other entitled and interested parties requires them to observe the general principles of good ethics in all aspects and to adhere to a codified and coherent code of professional conduct to ensure acceptance.
Professional Ethics in Auditing In general, auditing responsibilities can be examined under the following four headings: ــ Responsibility towards society ــ Responsibility towards the employer ــ Responsibility towards other members of the profession ــ Responsibility towards oneself ــ The auditor must exercise the necessary care in performing these responsibilities, and their effort should be directed towards creating a balance among the aforementioned responsibilities.
Five types of ethical threats that arise due to the specific circumstances of the auditing profession are: ــ Threats related to personal interests.
ــ Other personality traits affecting the professional behavior of the auditor The identified personality factors affecting professional audit judgment are as follows: ــ Expertise ــ Knowledge ــ Experience ــ Professional skepticism ــ Impartiality ــ Integrity ــ Ethics ــ Individual and social personality ــ Flexibility in the face of ambiguity ــ Having decision-making power ــ Having good public relations ــ Curiosity and intelligence ــ Reasoning Ethics is a set of principles and values that influence the behavior of individuals.
Generally, social acceptance is ensured when the services provided by the profession are performed within a framework of specific principles and regulations and with adherence to ethical standards that go beyond legal and professional responsibilities; therefore, emphasis on ethics is considered a factor for the survival of the profession.
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