REFLECTION ON AWARENESS TO THE ETHICS OF THE FUTURES AUDIT PROFESSIONALS: EXPLORATORY STUDY IN THE TUNISIAN CONTEXT

Abstract

This study has as objective to explore and to identify educational tools for teaching ethics to auditors and the expectations of the involved actors (auditors, teachers and audit students) in the
Tunisian context. Data collection was based on 61 interviews with these actors. The data analysis
allowed us to reveal the main challenges for teaching ethics to auditors and to list some innovative
educational tools for future professionals when they are confronted with difficult situations in the
workplace