Five Ethical Requirements for Auditors The code of Ethics are the moralities and expectations governing the behaviour of auditors, the auditing committees and organisations. It describes the requirements and expectations of auditors rather than their specific activities. These code of ethics are to promote an ethical culture within the auditing environment. Below are the 5 ethical requirements that the auditing engagement team should comply with according to the code of conduct: 1. Integrity 2. Objectivity 3. Professional Competence and Due Care 4. Confidentiality 5. Professional Behaviour 1. Integrity Integrity is defined as the quality of behaviourof being honest and having strong moral principle within oneself. Integrity also refers to being fair and truthful or dealing with a situation in a fair and honest manner. An auditor is required to be straightforward and honest in all professional and business relationships. Having integrity establishes a good relationship of trust to another whether to a client or a boss and you would provide comfort to that party as they will now be able to trust your judgement. The reason for this ethical standard is because auditors will be dealing with materials such as Financial Statements that would come across as false and misleading. As Auditors they are required to perform a thorough investigation on an entities financial statement to ensure that all assets and liabilities are reflecting correctly. Therefore they are required