Independent audit, with the assurance it provides that the financial reports of the enterprises comply with the generally accepted accounting principles, establishes the trust of the investors in the financial markets and serves to ensure stability in the markets. The independent audit process depends on a quality audit process to serve its purpose. Ethical rules in the audit process are one of the main determinants of audit quality and enable auditors to do their work in an objective, honest and professional manner. Professional ethical rules such as “integrity”, “confidentiality”, “objectivity”, “professional competence and due care”, “professional behavior” require auditors to stay away from conflicts of interest and to be fair in ensuring the accuracy of reports. In this study, the importance of ethical elements in terms of ensuring audit quality is discussed and it is aimed to examine the role of ethical elements in ensuring independent audit quality in terms of the perceptions of independent auditors. The results of the study using the survey method reveal that there are positive and meaningful relationships between the ethical and audit quality perceptions of independent auditors. The ethical scale has positive and meaningful relationships between “integrity”, “confidentiality”, “objectivity”, “professional competence and due care”, and “professional behavior” sub-dimensions and “quality scale”.
Bayramov et al. (Fri,) studied this question.