Investigating the Impact of Professional ethics on Auditor's Professional skepticism

Ethics and professional conduct for the accounting profession are very important. Without the acceptance and trust of the users of the services provided by the accountants, it is useless. The trust in the service, the function of trusting the provider, and also the function of righteousness and adherence to ethics.The purpose of this research is to investigate the effect of professional ethics on professional auditor's skepticism. To this end, the impact of five components of components of the principles and criteria of professionalism, independence and impartiality, secrecy, integrity and honest competence and professional careers on the professional skepticism of the auditor through a questionnaire among 119 auditors of the Audit Organization and Institutions The audit of the member of the Iranian Society of Accountants, including all partners, managers and supervisors of the audited distribution, was analyzed. The research method is descriptive-survey. For analyzing the research hypotheses, analysis of variance and regression with SPSS software were used. The results of the data analysis showed that all five components of professional ethics of accountants have a positive and significant effect on audit professional skepticism. However, the greatest impact is on professional competence and care. Therefore, the audit firms should pay particular attention to increasing the knowledge and skills of the staff of their institution in order to increase the quality of judgments and decisions.