Theoretical Considerations on the Influence of Ethical Principles on Audit Quality, Between Objectivity and Responsibility of the Accounting Profession

Although no method yet has been found to guarantee the optimum quality level for the financial information users, and implicitly the quality of accounting and audit services, the efforts concerning these aspects have lately intensified, and a multitude of elements that influence quality in audit and the accounting profession are analyzed and interpreted by many authors. In our research, we aim to analyze the manner in which ethical and moral principles, corroborated with responsibility, may influence the quality of audit. The purpose of this paper is to stress out the connection between ethical principles, responsibility, and quality in accounting.