Professional Ethics in Accounting and Auditing

Ethics is a subject that is inclusive to all aspects of human life cover. The growing human and social relationships become more complex, creates new needs are The emergence of various professions, born efforts in response to the requirements and conditions change over time, they gradually shape the evolution and development of the valley. Time and circumstances change and they gradually form evolution and the evolution of a state. The pro due to the necessity of division of labor and specialization of tasks, are becoming increasingly integrated and play their role in improving the general welfare of communities that. The survival Profession and its members are subject to the type and quality of employment services that provides credibility and confidence as a result of providing these Services acquired. The principal asset of every business and maintain its credibility and trust are of paramount importance. This would require would The main goal of every professional duty and its members, community service and personal interest in providing these services framework to interpret Follow although long professional accountancy bodies in different countries, in order to protect the public interest and necessity Accountants to adhere to professional ethics, professional behavior have attempted to formulate regulations, but apparently not alone Professional Conduct Regulations Can not solve the problems of the profession of accounting scandals occur around the world., In this paper, First describe moral and ethical paradigms and professional ethics and the history of ethics is referenced in the following basic features and elements of ethics, ethical decision-making models Thorne, standing ethics And its role in advancement, professional growth and development, professional ethics and ethical guidelines in accounting and auditing are discussed.