The role of the auditor in the ethics of the accounting and auditing profession in increasing the quality of the audit process

Abstract

The research problem lies in the following question (what is the role of the auditor in the ethics   of the accounting and auditing profession in increasing the quality of the audit process). The auditor plays in the profession of accounting and auditing, which leads to an increase in the quality of auditing by adhering to the rules, laws and ethics of the accounting profession, and this leads to strengthening the profession of accounting and auditing, as well as increasing the quality of the audit process. Accounts The rules and conduct of the audit profession by adhering to the rules and laws that regulate the audit profession, as well as the local, personal and professional factors affecting the achievement of the quality of the accounting audit. Clients receive excellent professional service, and the auditor should maintain his mental and virtual independence, as the auditor’s opinion about the fairness of the accounting data becomes worthless if it is not independent.