سلوك و آداب و أخلاقيات المهنة في المراجعة و مسئولية و حياد مراقب الحسابات

الملخص EN

The research addresses the vocational and ethical conduct of the financial audit career, and how the career members are committed to this conduct towards the customers , colleagues society, governmental agencies and the other relevant bodies The accounts supervisors and their commitment towards the ethical criteria, as the evidence of the career ethical conduct is determined within the framework of the vocational responsibilities which shall be adhered to.

The research also handled the role that could be played by the vocational organizations that usually set out the criteria of ethical and vocational conduct, as well as the role that could be played by the higher education institutions and the universities in the dissemination and maintenance of the code of ethical conduct of the career.

The research has come out with some results that together with the recommendations could assist in the maintenance of these rules and conduct which in turn, perfect performance of the auditors.