Statement;Score
"27. Objectivity is an important value for auditors.";+4
"15. Integrity is an important value for auditors.";+4
"40. Communicative skills are important for an auditor.";+3
"45. Confidentiality is an important value for auditors.";+3
"35. Diligence is an important value for auditors.";+3
"4. Professionalism is an important value for auditors.";+3

"17. Auditors who violate laws and regulations must be privately prosecuted.";-3*
"7. Laws and regulations prevent auditors from doing their job well.";-3
"8. I don’t need laws or regulations, but the accountancy sector would benefit from them.";-3
"23. An auditor’s loyalty should be more with the client than with society.";-3
"11. As an auditor, I am willing to break the law if I feel that this is for the best.";-4
"20. Sometimes, you must do unethical things for a client. If you don’t, a competitor will.";-4