The Effect of Auditing, Accountability and Responsiveness in the Development of Islamic Ethics and Economic Development

Development and diversification of economic activities in the country and efforts to privatize state enterprises led to increase of the number and broadening of the scope of activities of public companies and increasing development of the capital market over the past decade, and further enhanced the need to exercise financial control over the production units and organizations. Elimination of this need requires providing financial information which is reliable, relevant, and comparable by various companies and institutions. Preparation and presentation of this information requires usingof the services of professional accountants. Independent professional accountants also perform the evaluation of this information and auditing of financial statements. Approval of activities of organizations and firms by independent professional accountants also has an important role in transparency of capitaland financial markets through creating confidence and meeting the needs of investors, and provides the basis for achieving economic growth and development. On the other hand,in academic education of professional accountants, the method of professional behavior and the courses related to Islamic ethics should be considered, so that they provide the basis for more accountability and responsiveness and creating commitment to provide safe and calm environment for investment of the investors.