أخلاقيات مهنة التدقيق ودورها في تحقيق جودة عملية التدقيق

Abstract

The objective of this study is to identify the degree to which Adrar auditors' are committing to theprofession ethics and their contribution to the quality of the audit process. In this study the descriptive andanalytical approach were undertaken. This study was divided into two main parts. The first part contains a general concepts about auditing, profession ethics and its importance. As for the practical part a questionnaire was distributed to a real estate agency costumersto determine the extent to which the ethics of the profession were applied by the auditorsthrough using the SPSS software to analyze the inputs and set results. The most important result which was reached through this research is: in order to judge the auditor and his ethical behavior,the auditor must be objective, efficient, impartial, professional and maintain professional confidentiality.