Ethics in the Auditing Profession One of the ethical issues and dilemmas that recurs in different formats through the cases as well as in the Brooks and Dunn (2009) textbook, can be put into the form of the following question: Is there actually an ethical obligation for the auditor to go beyond the letter of the law? This question is a fascinating one and leads to the heart of many ethical problems that currently exist in terms of auditing. To begin with, the profession of auditing became explicitly fraud-oriented less than ten years ago, and to this day there is an emphasis on basic forms of oversight that do not, as Brooks and Dunn argued (pp. 462-465), constitute any form of holistic examination of risks. Currently, the ambit of...The end:
.....material and non-material areas, and can constitute a foundation from which to examine and correct the general ethical orientation of a company. Thus, if there is any leeway for the auditor to introduce some form of CSR audit, it could serve as a sort of wedge that will allow other ethical issues to be raised with internal stakeholders. In conclusion, then, it is possible that the combination of CSR audits and the increasing empowerment of corporate sustainability officers will create richer possibilities for auditors to achieve the kind of general ethics goals that Brooks and Dunn (2009) find so important within the auditing profession. References Brooks, L.J. & Dunn, P. (2009). Business and professional ethics. New York, NY: Cengage .