The Influence of Professional Ethics Independence and Objectivity on Audit Quality and Public Trust

Abstract

This study aims to thoroughly examine the influence of professional ethics, auditor independence, and objectivity on audit quality and their implications for public trust. High-quality auditing is determined not only by the auditor’s technical competence but also by moral integrity, commitment to professional ethics, and a sense of public responsibility inherent in the accounting profession. The research applies a Systematic Literature Review approach, analyzing a range of peer-reviewed articles published between five years and indexed in Google Scholar. The findings indicate that auditor independence and objectivity play a crucial role in ensuring the reliability, transparency, and credibility of financial reporting, while professional ethics serve as a moral compass that reinforces the auditor’s accountability and trustworthiness in the eyes of the public. Public trust is built through the auditor’s consistent adherence to integrity, responsibility, and objectivity in every phase of the auditing process. Therefore, improving audit quality largely depends on compliance with international professional standards and the continuous implementation of globally recognized codes of ethics for public accountants.