DISCUSSION OF A Model of Auditors' Ethical Decision Processes.

The article presents the author's views on a study on the "five-element" model related to ethical professional decision making in auditing. The paper compares the ethical decision model implied by the AICPA Code of Professional Conduct with other models, in particular a "five-element" model it proposes. The paper reveals that the AICPA Code implies an exceptionally conservative decision model. Through the paper, it is also revealed that an auditor's gray area of decision flexibility between the acceptable and unacceptable is progressively reduced by laws, rules and principles, and that if they're following the Code, auditors always make ethical decisions to avoid breaking laws, rules or principles. But, according to the author, the paper doesn't acknowledge or discusses the difficulty auditors encounter when the laws, rules and principles seem to be in conflict. The author believes that the term "Code," in almost all of the discussion in the paper means the rulings and interpretations and not the articles that enunciate the principles.