Back to results for “Fraud & Error Responsibilities”
Auditing & Assurance › Ethics & Independence

What is integrity in the context of auditing?

Beginner

Answer

Integrity means being straightforward and honest in all professional and business relationships, including fair dealing and truthfulness. An auditor with integrity won't be associated with information they believe is materially false or misleading, and will stand firm on proper accounting and reporting even under client pressure.
Real-world example An auditor refuses to sign off on statements they know contain a material misstatement, upholding integrity.

Common follow-ups: What does integrity require regarding misleading information? | How does integrity resist client pressure?