Relation between auditors ‘expertise and ethical sensitivity and moral judgment

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Abstract

This study investigates for relation between auditors ‘expertise and ethical sensitivity and moral judgment. According to conflicts of interest and nature of auditing issues, Auditors should have the competence or skills needed. However, there is no detailed definition of competence in auditing standards and the definition of this concept change over time. Ethical competence of important dimensions of this concept has considered more after current crisis. The data for this survey has been gathered by scenarios and a questionnaire distributed among 150 independent auditors in Tehran and has been analyzed using statistical methods. The results of this survey has been show that the ethical sensitivity and moral judgment is one of the key dimensions of auditors' skills

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References

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Empirical Research in Accounting
Volume 3, Issue 4 - Serial Number 10
December 2013
Pages 53-70

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History

  • Receive Date: 07 June 2013
  • Revise Date: 30 January 2021
  • Accept Date: 23 September 2013

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