ABSTRACT
The purpose of this chapter is to provide a framework for understanding why ethics is such an important part of auditing and why auditors are continually confronted by ethical choices. We also seek to provide readers with an understanding of why some issues seem self-evident, while others are controversial and seem largely intractable. A number of issues of real ethical concern have gone largely unaddressed by the accounting profession, even in the presence of an increasingly invasive regulatory environment. We provide insight as to why this might be so.
