Ethical consciousness in auditing : a comparison of students and employees
Abstract
The
purpose
of
this
thesis
has
been
to
examine
the
difference
in
the
level
of
consciousness
towards
ethics
in
auditing
between
students
and
employees,
and
further
examine
if
the
level
of
ethical
consciousness
comply
with
auditing
standards.
To
examine
the
level
of
the
different
groups,
a
survey
was
conducted
and
distributed.
The
survey
contains
questions
that
will
give
an
overall
impression
of
the
ethical
consciousness
towards
ethics,
and
further
if
this
consciousness
comply
with
the
expectations
in
auditing
standards,
including
ethical
standards.
The
surveys
showed
no
significant
difference
between
students
and
employees
regarding
ethical
consciousness,
thus
both
groups
revealed
to
have
a
high
level
of
ethical
consciousness
in
auditing.
This
complies
with
auditing
standards,
as
the
standards
expect
the
auditor
to
be
ethical
in
order
to
fulfil
the
responsibility
as
an
independent
auditor.