ethical orientation and objectivity auditor

One of the important issues in moral philosophy is the determination of the value of the moral act. In a general division of the moral value criterion, verbs can be divided into two categories of relativistic (goal oriented) and idealistic (task-oriented). The relativist viewpoint treats the purpose and the end, and determines the moral value based on its external outcome. The idealist view of the pursuit and behavior of humans regardless of its purpose and purpose and outcome. From this day, the purpose of this research is to examine the effect (relationship) of moral orientation on the auditor's neutrality. The auditor's neutrality is one of the characteristics of the auditor, which is essential for achieving judicious and precise judgments. Findings should be the basis for the auditor's judgment and no personal interests should play a part in the judgment of the auditor. The statistical sample of this study includes 272 auditors working in the audit institutions of the member of the official accountants community of Iran in 1397 randomly selected. The research method is descriptive survey and the tool used in the research is a questionnaire. Structural Equation Modeling (SEM) was used to analyze the data and test the research hypotheses using LaserLevel software. The results of the research show that there is positive and significant relationship between the idealist and impartial ethics of ethics. The results also indicate that there is no positive and significant relationship between the ethical orientation of the relativism and the neutrality of the auditor.