The impact of audit ethics on financial performance : the field study for the ade of the state of adrar (2018-2020)‎

Abstract EN

This study aims to know the ethics of the audit profession and its impact on financial performance, by relying on one of the management control tools, which is the dashboard based on the analytical descriptive approach.

On the dashboard, professional ethics is a set of principles and values that individuals and groups adhere to during the performance of their professional responsibilities and duties.

The rules of conduct of the external audit profession are summarized in integrity, objectivity, professional secrecy, competence and professional care, professional behavior, and there is a negative deviation in the ratios Funding is due to the deviation recorded in each of the private financing ratios and the financial independence ratio.