The Impact of Professional Ethics on External Audit Quality

Abstract

Professional ethics serve as a crucial foundation in ensuring high-quality external audits. When auditors uphold ethical values such as integrity, objectivity, and independence, the reliability of audit reports can be significantly enhanced. This study aims to examine the influence of professional ethics on the quality of external audits using a literature review approach based on various national and international academic journals published in last five years. The findings of the review indicate that the success of an audit is not solely dependent on technical competence or audit procedures, but is also strongly influenced by the ethical commitment of the auditor. A consistent application of the professional code of ethics strengthens the auditor’s credibility and fosters greater public trust in the audited financial statements. This reinforces the idea that ethics are not merely supportive elements, but core determinants of audit reliability. Therefore, professional integrity must be embedded not only in individual conduct but also supported by institutional frameworks that promote ethical behavior across the auditing profession.