ANALYSIS OF THE INFLUENCE OF ACCOUNTANT PROFESSIONAL ETHICS ON AUDIT QUALITY: A LITERATURE REVIEW
Abstract
This study aims to analyze the influence of professional ethics of accountants on audit quality through a literature review. Professional ethics is a key component in the accounting profession, which includes the principles of integrity, objectivity, independence, competence, and confidentiality. These principles serve as a moral foundation and quality control mechanism that ensures that audits are conducted to high standards and in accordance with applicable regulations. The results of the literature review indicate that consistent application of professional ethics has a positive effect on audit quality, by ensuring that financial statements are audited honestly, neutrally, and transparently. However, challenges such as external pressure and conflicts of interest can hinder auditors from implementing ethical principles. In addition, strict internal supervision and regulation are essential to maintain the application of professional ethics and ensure that auditors remain independent and objective. In conclusion, professional ethics plays a crucial role in maintaining audit quality and increasing public trust in the audit results produced by accountants. This study makes an important contribution to understanding the importance of implementing professional ethics in order to maintain integrity and quality in the accounting profession, and offers insights for the development of policies and training related to ethics in the future.
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