Abstract
The auditors success in rendering his services depends on many
dimensions that shape his career personality. The most vital ones are
probably his compliance with the auditing code of ethics, and the degree
of benefiting from the knowledge sources. The problem dealt with in this
study is: to what extent do Jordanian auditors adhere to and care for the
code of ethics and knowledge sources, and how do these two relate?
In the attempt to answer these questions, two study variables were
considered: the dimension of knowledge, based on the idea of the
acquired knowledge resources, and the ethical dimension, based on the
auditing ethical principles. The sample included the JCPAS. Forty-eight
questionnaire sheets were considered for this study. The results showed
that there is a positive correlation between knowledge sources and the
compliance with the professional code of ethics, in spite of some difference
in their significance. The study also showed that there is a difference in
the levels of the auditors’ knowledge sources, in a way that the continual
development level was less than the levels of other knowledge sources.
It also showed that there is a significant effect between the knowledge
sources and the compliance with the professional code of ethics.