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.