The role of professional ethics in accounting and audit. Ango, N. A

Ethics is a comprehensive issue covering all aspects of life. Accounting includes accounting services and is one of the jobs based on discipline. The profession is associated with issues of property and assets of people in the society. Ethical principles or ethics comprise sets of spiritual values and principles. All individuals have such set of values; and they also operate in professional callings. If accountants and auditors working in the business environment are not guided by professional ethics, they may become harm to those who trust them. Thus, accounting professional ethics is important to accountants and professional auditors and those involved in auditing and accounting. The present study explored the necessity of professional ethics in accounting (accounting and audit). Accounting ethics like any accounting product needs accounting and audit. The role and duty of professional accountants to society, capital holders and other people required that they observe all principles morality in all aspects and resort to professional behaviour regulation to achieve acceptance social respect as the requirement of activity in each specialized job. Keywords: Accounting, accounting profession, audit ethics, professional ethics