Ethical auditing can be defined as the regular comprehensive evaluation of the compliance of the firm's ethical policies and procedures.

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Ethical auditing is a process where a company's adherence to ethical standards and policies is assessed, evaluated, and monitored. Regular comprehensive evaluations are conducted to ensure that the company meets its ethical standards and follows the ethical behavior demanded of it. Thus, the statement is true.

Ethical Auditing Can Be Defined as the Regular Comprehensive Evaluation