Relation between auditors ‘expertise and ethical sensitivity and moral judgment
This study investigates for relation between auditors ‘expertise and ethical sensitivity and moral judgment. According to conflicts of interest and nature of auditing issues, Auditors should have the competence or skills needed. However, there is no detailed definition of competence in auditing stan...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2013-12-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_599_f7d4034fdad9903501201996b8d4ba75.pdf |
| Summary: | This study investigates for relation between auditors ‘expertise and ethical sensitivity and moral judgment. According to conflicts of interest and nature of auditing issues, Auditors should have the competence or skills needed. However, there is no detailed definition of competence in auditing standards and the definition of this concept change over time. Ethical competence of important dimensions of this concept has considered more after current crisis. The data for this survey has been gathered by scenarios and a questionnaire distributed among 150 independent auditors in Tehran and has been analyzed using statistical methods. The results of this survey has been show that the ethical sensitivity and moral judgment is one of the key dimensions of auditors' skills |
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| ISSN: | 2251-8509 2538-1520 |