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Ethics belonged for a long time to the world of philosophy. Currently, ethics spread through any sector of our society. Problems linked to this social phenomenon and especially linked to business ethics appear increasingly. Besides, the financial crisis called the quality of the work realised by auditors into question. The financial audit sector was particularly harmed by those events. Therefore, several countries established new regulations in order to improve the image of the profession.

In that way, the professional ethics rules were strengthened for the members of the profession. In this master thesis, entitled “The auditor’s ethical behaviour: between theories and practice”, we aim to clarify what components defined the auditor’s ethical behaviour in theories and then analyse which of them has a real influence on the auditors’ behaviour in practice. 

After clarifying the conceptual framework of our problematic by defining the main concepts relating to auditors and ethics and describing the legal basis of the auditor’s ethical conduct, we expose the components of the auditor’s ethical behaviour found in scientific literature. Subsequently, we go deeper into the subject through one-on-one interviews with auditors in order to identify the real intervention of the components in the professional ethical reasoning.

Our findings of the theoretical and practical researches show that independence, confidentiality, reasoning skills and the compliance with the rules and procedures are raised both by scientists and auditors. However, professional skills and professional conscience only appear in the definition given in the scientific literature. Besides, we discover that many factors have an influence on the auditor’s ethical behaviour such as gender, professional experience, age and personal values.

éthique de l'auditeur --- audit --- éthique --- déontologie réviseur d'entreprises --- éthique professionnelle --- Sciences économiques & de gestion > Comptabilité & audit

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Bedrijfsethiek --- Beroepsethiek --- Beroepsmoraal --- Business ethics --- Codes de conduite déontologique --- Codes de déontologie --- Codes of ethics --- Codes of professional ethics --- Conscience professionnelle --- Deontologie --- Deontology --- Déontologie --- Déontologie professionnelle --- Ethical codes --- Ethics [Professional ] --- Morale des affaires --- Morale professionnelle --- Ondernemingsethiek --- Professional ethics --- Professional responsibilities --- Professional responsibility --- Professions--Aspect moral --- Professions--Déontologie --- Professions--Moral and ethical aspects --- Éthique professionnelle --- Ethique du travail

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Dit boek laat er geen twijfel over bestaan: bedrijven moeten groeien als ze hun bestaansreden niet in het gedrang willen brengen. Maar groeien alleen is niet voldoende. Op een eigenzinnige manier legt de auteur ' voormalig directielid bij Interbrew ' uit hoe organisaties een ethisch groeibeleid toepassen, met actieve betrokkenheid van alle werknemers. Hoe creëert u waarde? Hoe vermijdt u dat innovatie leidt tot conflict? Moet u als bedrijfsleider varen op het advies van analisten, of volgt u beter uw eigen route? Hoe pakt u concreet een fusie of overname aan? De auteur stelt een aantal traditionele bedrijfsinstrumenten ter discussie en biedt een verfrissende kijk op ondernemen en geeft talloze concrete tips en praktische voorbeelden.

Beroepsethiek --- Ethique professionnelle --- Management --- Bedrijfsbeleid 658.011.1 --- Organisatieverandering 658.016.7 --- #SBIB:17H25 --- #SBIB:33H12 --- #SBIB:35H300 --- #ECO:03.17:industrie en onderneming sociaal duurzaam milieu ethiek --- bedrijfsethiek --- bedrijfseconomie --- 360.8 --- E04031.jpg --- Ethisch ondernemen --- Sociale wijsbegeerte: economische orde en arbeid --- Sociale verdediging / sociale economie --- Organisatieleer: algemene werken --- ondernemen --- Bedrijfseconomie --- Bedrijfsethiek --- Bedrijven --- ethiek --- Bedrijfsethiek. --- ethiek. --- Ethiek.

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Medical ethics --- Social aspects --- beroepsethiek (ethische beroepscodes) --- bio-ethiek (medische, biomedische ethiek, bio-ethische aspecten) --- éthique professionnelle (code d'éthique) --- bioéthique (éthique médicale, biomédicale, aspects bioéthiques) --- Biomedical ethics --- Clinical ethics --- Ethics, Medical --- Health care ethics --- Medical care --- Medicine --- Bioethics --- Professional ethics --- Nursing ethics --- Social medicine --- Moral and ethical aspects --- Medical ethics - United States --- Medical ethics - Social aspects - United States

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Museology --- Professional ethics. Deontology --- Beroepsethiek --- Beroepsmoraal --- Codes de conduite déontologique --- Codes de déontologie --- Codes of ethics --- Codes of professional ethics --- Conscience professionnelle --- Deontologie --- Deontology --- Déontologie --- Déontologie professionnelle --- Ethical codes --- Ethics [Professional ] --- Morale professionnelle --- Professional ethics --- Professional responsibilities --- Professional responsibility --- Professions--Aspect moral --- Professions--Déontologie --- Professions--Moral and ethical aspects --- Éthique professionnelle --- 069.01 --- Museologie --- INS Institutes --- museums --- ethics --- management --- 069.01 Museologie --- Museums --- Management --- Moral and ethical aspects --- International Council of Museums --- By-laws --- Personnel --- 78.02 --- professional ethics