Statements

Mean

Std. Dev

Importance

Professional ethics should be monitored and controlled through implemented policies and procedures to assure adherence to the code of ethics and consequently achieve a quality audit.

4.20

0.707

2

Auditor’s objectivity by avoiding conflict of interest, bias, or undue influence of others to override professional or business judgments assures audit quality.

3.50

0.966

6

Auditor’s professional competence and due care indicates his commitment to the code of ethics and, consequently, audit quality.

4.19

0.796

3

Auditor’s respect for the confidentiality of information enhances audit quality.

4.08

0.880

5

Auditor’s professionalism by complying with relevant regulations and avoidance of actions that discredits the profession enhances audit quality.

4.10

0.819

4

Auditor’s compliance with the code of ethics results in a quality audit.

4.23

0.799

1