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"Auditing and Ethical Sensitivity"
URL: http://academic.brooklyn.cuny.edu/economic/cohn/ind.htm
Submitted: Sat Sep 06 2003
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CT: Philosophy: Ethics: Applied: Professional Ethics: Essays on Professional Ethics: "Auditing and Ethical Sensitivity"
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by Gordon Cohn, Ph.D. "Auditing is an ethically precarious profession. In other disciplines, the major responsibility is assisting the client. ... On the other hand, auditors confront more complicated professional issues. Although they are compensated by the client, their primary focus is to represent the public...."