For Ronald F. Duska and Brenda Shay Duska in "Ethics in Auditing: The Auditing Function", so long as an auditor is honest this is all that matters, even if there are appearances of a conflict of interest.

Question

Quizplus · Accepted Answer

The authors argue that while honesty is necessary for an auditor, it is not sufficient for ethical behavior in auditing. They argue that appearances of impropriety, such as a conflict of interest, can damage public trust in the auditing profession and must be avoided. Therefore, simply being honest is not enough to fulfill the ethical responsibilities of an auditor.