Statement;Score
"4. Professionalism is an important value for auditors.";+4
"40. Communicative skills are important for an auditor.";+4*
"39. Striving to achieve the lowest price can sometimes be detrimental to professionalism.";+3
"28. An auditor must be engaged with the company and wishes of the client.";+3*
"37. An auditor must do what is right and not be led by time and budget pressure.";+3
"15. Integrity is an important value for auditors.";+3*

"42. There is little internal control in accountancy firms.";-3
"30. It is important to maintain a distance from your client to be a good auditor.";-3
"13. Codes of professional conduct do not help limit wrongdoing. Only laws and regulations work.";-3
"34. The advisory role of the auditor is detrimental to objectivity.";-3*
"5. Auditors should be led by laws and regulations in their work, not personal principles.";-4*
"3. Society would benefit from stringent laws and regulations for the accountancy sector.";-4*