Ethics in Auditing

Auditing principles almost require that an auditor maintain a permanent out-of-body experience. In order to meet the ethical standards of integrity, objectivity, serving the public interest, professionalism, and not misusing their government position, auditors constantly weigh possible actions against these standards. Not only must we in fact meet these standards, but also must guard against the perception that we are not. In order to do this, auditors first think about a course of action and then pause and reflect on the effect of that action to consider whether it meets the ethical test. It is a very high standard, but necessary. The credibility of our work, audits, depends upon it.