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Nama: Putri Zidni Ayu Meuthia

NIM: 1701103010027

Audit 1 Summary

Professional Ethics Summary

Ethics can be defined as a set of moral principles or values, ethical behavior is needed for a
society to function in an order manner. Ethical values are incorporated into laws.

Ethics has 6 princples:

 Trustworthiness
 Responsibility
 Caring
 Respect
 Fairness
 Citizenship

 Ethical Dilemmas
Ethical dilemma is a situation a person faces in some decision that must be made in
appropriate behavior. How to resolve ethical dilemmas?
 Obtain the relevant facts.
 Identify the issue from the facts
 Determine who is affected
 Decide the appropriate action

So the words below is another ethicals principles that we have to keep in our mind

 Ethical principles:
1. Responsibilities
We have to had moral judgements in our activities
2. Public Interest
We should learn to act in a way that will honor the public
3. Integrity
We have to perform all responsibilities to maintain public confidence
4. Objective and independence
We should be objective, independent, and free of conflicts
5. Due care
We should observe the standards to improve competence
6. Scope and nature of services
We should observe the code of professional conduct

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