Introduction: The Ethics of Auditing

Thomas Campbell

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    Accountancy and auditing are complex and technical processes. Ethics, in contrast, might be considered relatively simple. The difficult part of ethics, it may be argued, is not knowing what we ought to do, but getting ourselves, and others, to do the right thing. Truthfulness, honesty, care, loyalty, integrity: we know what they require, but we do not know if and how these requirements can be met. If this is indeed the case, and we want to promote ethical auditing, then we need to attract decent people into the profession, train them well, and not subject them to more temptation than they can cope with. Beyond that, all that is required is a code of ethics laying down minimum standards of professional conduct, with a complaints and disciplinary process to deal with any errant behaviour that comes to the attention of professional bodies, such as CPA Australia and the Institute of Chartered Accountants, who jointly issue a Code of Professional Conduct for the guidance of their members.
    Original languageEnglish
    Title of host publicationEthics and Auditing
    EditorsTom Campbell, Keith A Houghton
    Place of PublicationCanberra, Australia
    PublisherANU E Press
    Number of pages1
    Edition1st Ed. / Introduction
    ISBN (Print)1920942254
    Publication statusPublished - 2005


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