EXAMINATION OF PROFESSIONAL ETHICS OF INDEPENDENT AUDITORS IN THE LIGHT OF IMMANUEL KANT’S ETHICAL PRINCIPLES
Independent auditors assume a great responsibility towards information users with the report they submit at the end of the audit. With this sense of responsibility, the independent auditor must act in accordance with the ethical principles of the profession while performing the audit work. The ba...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Turkish Court of Accounts (Sureme Audit and Jurisdiction Institution of Türkiye)
2025-03-01
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| Series: | Sayıştay Dergisi |
| Subjects: | |
| Online Access: | https://sayistaydergisi.gov.tr/files/5786_M5.pdf |
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| Summary: | Independent auditors assume a great responsibility towards information users
with the report they submit at the end of the audit. With this sense of responsibility,
the independent auditor must act in accordance with the ethical principles of the
profession while performing the audit work. The basic professional ethical principles
of independent auditors have been determined as integrity, impartiality, professional
competence and care, confidentiality and professional behavior. In the study, the
professional ethical principles of independent auditors have been examined in the
context of the principles of good will, categorical imperative and freedom that constitute
the moral ethical principles of German philosopher Kant. The purpose of this study is
to examine the compatibility of Kant’s ethical principles with the ethical principles of
today’s independent auditors. In the study, the professional ethics of independent
auditors have been examined in the light of Kant’s ethical principles, aiming to provide
a perspective to these principles. For this purpose, domestic and foreign literature has been scanned, and the obtained study findings have been tabulated and presented as
a result. Kant’s moral ethical principles have been examined in many scientific fields but
have not been addressed in the field of auditing. Therefore, this study is significant as
it is the first to address these principles in the field of auditing.
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| ISSN: | 1300-1981 2651-351X |