Abstract

The reporting of the real condition of Accountingaccounting information systems of businessesBusiness to users in the right time depends on many elements. The most important of these is the profession members creating the accounting information to provide only what it should have been without considering the advantages of any party or group. The trustworthinessTrustworthiness of the information created in the activities realized with this objective is in direct proportion with the independency of the profession members and their compilation to the ethical rules. Relevant professional organizations are performing important studies on this subject in the world and in Turkey. The objective of this study is to display the importance of the complianceCompliance to ethics rules in accountingAccounting ethics, and in this way, the highest advantage expected from the accounting profession will be received from the audit profession. The concepts of ethics and ethics in accounting are explained primarily. Then, the effect of ethics in accounting to the audit profession is analyzed considering the studies in the world and in Turkey.