Membangun Kepercayaan dan Memahami Etika Profesional Auditor

Abstract

Related to ethical audits in the present. This research uses literature methods from  various articles and books that have been done before. The goal is to find out how a good  auditor behaves and still carries out audit ethics professionally. In this preparation using  research methods with a literature approach to explore a deep understanding of auditing  ethics. The writing of this article focuses on audit ethics that apply Accounting Standards to  achieve better audit quality and is based on audit professional ethics. The literature review provides understandingthat a good understanding of audit professional ethics is very important  in effective and accountable audit practice.The ethical principles of the audit profession, such  as independence, objectivity, integrity, and confidentiality, provide an important framework  for auditors in carrying out their work. Through a deep understanding of audit ethics, auditors  can carry out their responsibilities with integrity and objectivity, and maintain trust in the  public audit profession. In this regard, literature review is a valuable tool in gaining  comprehensive insight into professional ethics auditing, as well as building a solid foundation  for ethical and dignified auditing practices.