Document Type : case-study

Authors

• fatemeh sadat rasoulzadeh ¹
• Maryam Adibi ²

¹ NO

² Kharazmi University

Abstract

The purpose of this article is to identify and rank the factors affecting accounting and auditing ethics. First, the metrics for measuring accounting and auditing ethics and the factors affecting them are identified. One of the main concerns of efficient managers at different levels is how to create appropriate environments for human factors working in all professions so that they can address the issues of society and their profession with a sense of responsibility and full commitment. It also refers to the characteristics of people with professional ethics, such as a sense of responsibility, competitiveness, honesty, respect and honor, adherence to values ​​and norms, and sympathy for others.
The technological revolution at the end of the second millennium fundamentally transformed the world's economic system. Communication technology created a new form of business relations in today's world: capital played a more important role and the distance between ownership and management of companies increased. In the meantime, accounting and auditing as a tool for explaining the economic relations of enterprises and analytical and descriptive knowledge that measures, analyzes, and reports financial events, have played a more important role. Today, auditing and accounting reports are not simply indicators of financial events, but the importance of financial reports has gone beyond measuring the efficiency of managers and presenting the performance of the firm to investors, and creditors, governments, banks and other stakeholders have joined the group of users of financial information and its reports.
The importance of the role of these two disciplines in the economy and the emergence of ethical issues in the behavior of commercial enterprises have led to the need to review technical standards and professional conduct.

Keywords

• Accounting and auditing ethics
• professional ethics
• professional conduct
• fundamental principles of accounting and auditing

Main Subjects

• Accounting
• Audit