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Abstract

Purpose: This study explores the ethical considerations in auditing practices, focusing on auditor independence, professional skepticism, conflicts of interest, and the role of ethical frameworks and regulations. It highlights the complexities and challenges auditors face in maintaining ethical standards.


Research Method: A comprehensive literature review was conducted, examining key issues and existing research on ethical dilemmas in auditing. The study integrates findings from various sources to provide a holistic understanding of the factors influencing ethical behavior in auditing.


Results and Discussion: The findings reveal that auditor independence is significantly threatened by economic dependencies and long-term client relationships, leading to compromised audit quality. The provision of non-audit services exacerbates these threats. Professional skepticism is essential but challenging due to familiarity threats and client pressures. Conflicts of interest, conscious and unconscious, are pervasive and detrimental to audit integrity. The effectiveness of ethical frameworks depends on their rigorous implementation and continuous ethical training.


Implications: Enhancing regulatory measures, promoting continuous ethical training, and fostering a supportive organizational culture are crucial for mitigating ethical risks in auditing. These steps will help maintain the integrity and reliability of financial reporting, ensuring stakeholder trust and confidence in the audit process.

Keywords

auditor independence professional skepticism conflicts of interest ethical frameworks auditing ethics

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How to Cite
Hajering, H., Lannai, D., Sari, R., Junaid, A., & Muslim, M. (2025). Ethical Considerations in Auditing Practices: A Qualitative Study. Accounting Research Journal, 1(1), 52–65. Retrieved from https://jurnal.ppsuniyap.ac.id/index.php/arj/article/view/94
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