Impact of Relativisional to the Moral Judgment of Auditors

This research will consider the relation between relativisional corruption of moral judgment of auditors in a group including 192 auditors incumbent in auditory organization and private sector based on the social connections . This theory (premise) interprets and analyses the economic activities based on social relations amongst different social groups. In this theory ( premise)the structure of social network is an important source to assess the vocational and economic opportunities. The present research is of descriptive nature and its means (tool) is questionnaire. The permise (principal) or assumption have been by Logistic regression . The results of research shows that there are significant direct relations between moral judgment of auditors and relativisional corruption. Also the results indicate that the level of relativisional corruption and moral judgment is equal amongst female and male, private and public , and even differed grades of auditors.