Relation between auditors ‘expertise and ethical sensitivity and moral judgment

This study investigates for relation between auditors ‘expertise and ethical sensitivity and moral judgment. According to conflicts of interest and nature of auditing issues, Auditors should have the competence or skills needed. However, there is no detailed definition of competence in auditing stan...

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Bibliographic Details
Main Authors: Ehsan Kazem Pour, Yahya Hassas Yeghaneh
Format: Article
Language:fas
Published: Alzahra University 2013-12-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_599_f7d4034fdad9903501201996b8d4ba75.pdf