Analysis of Compliance with Rules of Professional Conduct by Auditors Employed in Audit Firms

Document Type : Original Article

Authors

1 Faculty member of Islamic Azad University Science and Research Branch, Iran

2 Islamic Azad University, Science and Research Branch, Iran

Abstract

In this study, we observe Regulations professional ethics, audit by auditors working in member firms of Chartered Accountants have examined. For this purpose, auditors employed in audit firms to five senior supervisors, supervisors, senior auditors, accountants and auditors help Classification. We develop four hypotheses and the professional ethics of the study made by the auditors. Comparisons of two hypotheses for statistical methods were used to collect the raw data from the questionnaire were used. The results show that the degree of compliance with the Regulations by people who are less than the other auditors' audit, this means that the auditor considers early entry into the profession, professional ethics Regulations Deals and moved at high levels, but also to practice it in the middle of it there.

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