Any worker in a professional field, including auditing, has the ethical responsibility to dispense their services morally, justly, and with integrity to cater to the public interests satisfactorily. Therefore, an auditor should adhere to any instituted codes of conduct that govern how they conduct audits, interact with clients, and their workplace behavior among others ( Masoud, 2016) . Christianity advocates for morality, which ought to be a guiding principle that transcends any codes of conduct. Fundamentally, factoring in Christianity gives rise to the concept of a moral audit, which has morality as its foundation, which is inclusive of ethical behavior and transcends mere legal parameters. In this case, morality could entail a wide of array of qualities, including loyalty, honesty, and fiduciary duty as an auditor, among others.
As a Christian, the Biblical teachings would be the main premise on which I base my judgements and conduct on even when they are legal or seemingly harmless. One key aspect that Christian morality would be applicable would be in resolving ethical dilemmas in the workplace. In essence, it is normal for auditors to face ethical dilemmas wherein adhering to one requirement may require disregarding another. For instance, a client may offer me presents as I conduct their audits, something that is against company policy as it may impact an auditor’s objectivity. However, if the company also has the policy to do whatever is necessary, including getting personal with clients to secure business, that presents an ethical dilemma. Therefore, as a Christian, I would practice integrity by rejecting the presents and reporting the matter to superiors in a show of honesty. The Integrity and Objectivity rule asserts that an auditor should always remain objective and practice integrity without subordinating their decision or that of another auditor or a client ( Whittington & Pany, 2011 ). While it would not contravene company policy if I just rejected the clients’ presents and continued with the audit, Christian views would compel me to be honest about the matter. Christian worldviews on speaking the truth are clear, especially in the Bible’s teachings, which strongly advocate for it. A Christian worldview would compel me to show integrity and practice honesty in resolving any ethical dilemmas.
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Moreover, Christianity advocates for its followers to honor those in authority, which in the case of auditors would be their workplace superiors and the laws of the land. While most auditing companies adhere to the established laws of the state or country that they operate in, there could be instances where its administrators or auditors circumvent or break the law. For instance, some auditing companies are complicit in helping fraudulent companies in manipulating data, such as using misstatements. Intentionally allowing misstatements, for instance, would be illegal under the United States’ 1933 Securities Act and should prompt me to report the fraudulent behaviors of either my superiors or fellow auditors to the relevant authorities ( Whittington & Pany, 2011 ). Doing nothing would not only make me complicit and guilty of negligence but also mean I would be acting against the public interests, which would be unethical. Additionally, a Christian auditor should follow all the legal rules that the superiors have in place even in inconvenient circumstances. For instance, if the executives of an auditing company require us to adhere to a dress code, talk to clients in a certain way, or follow specific protocols at work, I would adhere regardless of any issues I may have towards any of the rules. Regardless of any underlying circumstances, a Christian should honor those in authority and abide by the law of the land and the rules of the company.
Approaching a Client Engaging in Unethical Practices
One of the primary purposes of an auditor is to help a client, whether fraudulent or not, to comply with the established financial laws, including pursuing legal channels. As a Christian, I would first identify the rules that I would be breaking if I do not address the unethical practices presented by an unethical client. For instance, I would quote the Standards rule or the Integrity and Objectivity Rule to the client, the latter of which asserts that as an auditor I cannot intentionally misrepresent any facts ( Whittington & Pany, 2011 ). Moreover, I would outline to the client all the dangers and potential repercussions of engaging in such unethical practices. However, employing the Christian worldview that advocates for love for others, I would provide the unethical client with various legal avenues through which they may resolve their lapse in judgement. For a Christian auditor, it would be imperative that the solution offered to an unethical client be corrective rather than punitive. As such, I might present to the client any morally acceptable legal allowances or loopholes that may help them avoid steep penalties or severe punishment if possible.
Similarly, it would be obligatory for me as a Christian auditor to report any unethical practices by a client to my workplace superiors and any relevant so that they may take the appropriate action. Reporting any malpractice by an unethical client would be prudent in helping to foster due care and executing moral judgement, which is an auditor’s responsibility ( Ostapski & Isaacs, 1992 ). Logically, I would run the issue up the chain of command and recommend that they try to help the client within the confines of the law. The work administrators could contact the unethical client and try to find a way to help him resolve the issue, even if it means approaching the relevant authorities and pleading leniency on his or her behalf. However, if the administration of the auditing firm is complicit to the unethical practices of the client, I would have to report the client to the relevant authorities via established channels. Doing so would be in adherence to the Christian worldview that Christians should be just in their undertakings. Failing to report it to my workplace superiors or the relevant authorities would be an unjust practice that is morally errant. Therefore, my Christian worldview would require me to try and help an unethical client by seeking the help of those in more effectual positions than mine, both in the workplace and beyond.
References
Masoud, N. (2016). Toward a strong ethics codes for professional accounting and auditing. Journal of Business Market Management, 18 , 89-96. https://www.jstor.org/stable/25123618
Ostapski, S. A., & Isaacs, C. N. (1992). Corporate moral responsibility and the moral audit: Challenges for Refuse Relief Inc. Journal of Business Ethics , 11 (3), 231-239. https://doi.org/10.1007/BF00871971
Whittington, R.O., & Pany, K. A. (2011). Principles of auditing & other assurance services. Issues in Accounting Education , 26 (2), 460.
