Ethical Violations in Audit

The study primarily examines the concept of ethics in auditing. For this purpose, the concepts of ethics, ethical principles, and ethical threats are discussed. In this context, ethics are defined through the concepts of honesty, impartiality, professional competence and diligence, confidentiality, and professional conduct, while ethical threats are explained through the concepts of personal interest, self-monitoring, bias, familiarity, and intimidation. The study proposes that the most important precaution against ethical violations is to design an audit process that complies with auditing standards. Therefore, it proposes a client acceptance process that meets the requirements of ethical rules and BDS 200, as well as an audit strategy and planning process. The study includes recommendations for client risk analysis, technical risk analysis, and independence risk analysis, tailored to the scope and purpose.