Auditor’s ethics as one of the areas of ethics in business

Abstract

Entities produce financial statements that provide internal and external users of assets and financial units. However, due to abuses that occurred in 1990s, many members have lost confidence in this type of information. In order to build appropriate relationships between the various entities occurring in the market created a code of auditor’s ethics, and with it a sense of security based on public confidence for the auditing profession.