A review of factors affecting the professional ethics of auditors

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Objectives: The current research aims to present the model of factors affecting the auditor's professional ethics. The current research is "applied" objectively and "systematic review" in terms of the method of gathering research information. In this article, the factors affecting the professional ethics of auditors have been investigated based on a systematic review of available sources in this field. The collection tool is referring to scientific databases such as PubMed, Google Scholar, ScienceDirect and IEEE Xplore. By searching related titles and using keywords, related previous studies were found and reviewed. Based on the findings of the research, this research seeks to reach the model of auditor's professional ethics factors affecting the reduction of tax evasion, which was presented based on the evaluations of the model in the form of 4 areas of causal factors of professional ethics, background factors of professional ethics, structural factors of professional ethics and strategies of professional ethics and its sub-sections.