The relationship between the ethical characteristics of auditors in the audit process

The present study examines the relationship between the ethical characteristics of auditors in the audit process. The independent variable is the ethical characteristics of the auditors and the dependent variables; the audit risk assessment stage, the planning stage, the audit operation implementation stage, and the audit reporting stage. The statistical sample included 374 accountants from Khorasan Razavi province and were assessed by a questionnaire consisting of two sections. To assess the ethical characteristics of auditors, a 6-question questionnaire and a 20-question questionnaire were used. In order to gather information between the respondents, it was presented. The collected data were then analyzed after entering the Amos software program. The research results show that increasing the auditor's ethical characteristics index improves the four stages of auditing. There is also a positive and significant relationship between the ethical characteristics of auditors and the stage of audit risk assessment, planning stage, audit implementation stage and audit reporting stage.