This study examines the relationship between the auditors’ professional behavioral ethics and the Quran. The present study is a practical one and has been performed in a descriptive-analytic format. The research references consist of Quran, Nour ,Tafsire Nour, and authentic books and valid articles. The research findings based on the precise studies of Quran Verses denote that there exists a meaningful relationship between accounting knowledge, auditing concepts, their characteristics and the Verses of this heavenly book and it recognizes a vast amount of consistency between the religious doctrines and those concepts used in the accounting and auditing as it explicitly indicates some concepts including comments’ independence, competency and professional protection, confidentiality, integrity, neutrality, etc., which are of essential concepts of the auditing. It asserts that Islam verifies the professional ethics of behavior in its developed form of the day.
Hejazi,R. , Farajzadeh,A. A. and Kananni,A. (2017). An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint. Accounting and Auditing Studies, 6(22), 4-13.
MLA
Hejazi,R. , , Farajzadeh,A. A. , and Kananni,A. . "An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint", Accounting and Auditing Studies, 6, 22, 2017, 4-13.
HARVARD
Hejazi R., Farajzadeh A. A., Kananni A. (2017). 'An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint', Accounting and Auditing Studies, 6(22), pp. 4-13.
CHICAGO
R. Hejazi, A. A. Farajzadeh and A. Kananni, "An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint," Accounting and Auditing Studies, 6 22 (2017): 4-13,
VANCOUVER
Hejazi R., Farajzadeh A. A., Kananni A. An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint. Accounting and Auditing Studies, 2017; 6(22): 4-13.
