Ethics are essential in maintaining the general prosperity, well-being, happiness, and health of people. Practicing the established ethical standard applies moral principles and skills to solve problems and make decisions. The standards are essential in auditing because they enable the organization and auditors to develop clear guidelines that define the limits of acceptable behaviors that are consistent (Samsonova & Siddiqui, 2016). The standards are also vital in determining both the internal and external value base by defining the auditing profession's features such as integrity, competence, independence, confidentiality, and trust.
Adhering to the standards enables the auditors to display competence and proficiency when offering customers services. The ethical practices also enable them to show commitment and dedication to their duties. The standard also helps auditors to observe the fundamental auditing principles that are applicable when offering services. Besides, adhering to confidentiality helps the professionals not to disclose client's confidential information without any legal reason (Samsonova & Siddiqui, 2016). The ability to keep customer's private information enables the professional to gain the trust of the clients. It is adhering to ethics that help the auditor to show independence and objectivity. The independence standard helps in making an unbiased decision and reduces conflicts of interest that may occur. It also helps them to make relevant recommendations that are not influenced by the outside subject.
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How Christian Worldview Impact a Person if He/she Chose a Career as an Auditor
Practicing a Christian worldview in auditing career is important because it helps an auditor maintain his/her relationship with God. The Christianity principles enable the auditor to give investors confidence and other stakeholders' stakeholders by being stewards of God's creations (Sauerwein, 2013). The Christian worldview advocates for integrity in the profession. They require professional's accountants to be honest and straight forwards in business relationships. The teaching ultimately discourages the use of unfair means to obtain property based on the bible. For instance, Proverbs 13:11 explains that wealth received through fraudulent means dwindle. The teaching fosters the importance of engaging in honest manners to obtain wealth.
The biblical teachings also impact auditors to behave professionally in their career. The Christian teachings prevent the professionals from becoming involved in harmful acts that may dishonor God. The Christian worldviews help them to stand with truth and firm, especially when facing temptations that may influence them to act unethically regarding money. Proverbs 12:19 "Truth stand the test of time, and lies tend to be exposed easily." Additionally, the Christian worldview enables auditors to be trustworthy and respectable, as directed in Titus 2:7-8 that says, "display yourself in every respect and integrity as a model of good work." The teachings command the believers to show trustworthiness when signed a duty to deliver service (Sauerwein, 2013). The teachings impact the auditor to be reliable by emulating God since the teachings mandate that Christians should be image-bearers of Christ
Ways of Approaching a Client Caught Engaging in Unethical Practices in Light of a Christian Worldview
It is common to get unethical clients in the organization; however, Christians must embrace love and forgiveness when correcting them whether or not they share Christianity faith. One should be purposeful when rebuking the unethical client and not indicate vindictive or jealous traits during the process. Being purposeful helps display a better sole objective that prevents one from acting from emotions (Powell, 2019). Christians should pray before and seek God's guidance to act with love throughout the engagement for the process to be successful.
Christian worldview recommends that the unethical client be handled with love. Rebuking undesirable behavior in love helps to minimize negative consequences that might occur. Furthermore, displaying love shows that one is mature and says hard things in a kind character. When correction is done lovingly, the client will likely accept and own his/her mistakes.
A Christian should also be truthful when dealing with unethical clients. Christian worldview teaches that Christians should not pretend or use subtleties when dealing with people that go against ethical standards. Therefore, it is essential to state the undesirable action as one sees it. Additionally, one should also not judge based on assumptions, and thus, he/she should adequately listen to the client's views as much as possible (Powell, 2019). Listening carefully helps understand the origin of the unethical practice and realize the best action to take.
Despite pointing out the issue in a truthful manner, it is also essential to help the client. As a Christian, one should provide some recommendable offers for resolution and be willing to provide Christian teachings to help the client avoid repeating the same temptations. The teachings can be offered through recommendations and also by giving room for follow-ups. Lastly, one should be redemptive when engaging with the client. The redemption can be shown by the ability to extend grace and forgiveness for the wrongs done. A Christian doesn't have to rebuke a person if he/she is not willing to practice forgiveness.
In conclusion, adhering to ethical standards and practicing a Christian worldview is essential to auditors. The ethical standards help them gain confidence, trust, independence, and integrity when dealing with clients. The Christian teachings, on the other hand, enable the auditors to have respect and trustworthiness. The views also help them know how to deal with unethical customers by staying strong in their faith teachings.
References
Powell, F. (2019). "Don't Judge Me." A Guide For Correcting Others Towards Christ. https://frankpowell.me/judge-guide-correcting-christ
Samsonova-Taddei, A., & Siddiqui, J. (2016). Regulation and the promotion of audit ethics: Analysis of the content of the EU's policy. Journal of Business Ethics , 139(1), 183-195. https://doi.org/10.1007/s10551-015-2629-x
Sauerwein, J. A. (2013). The role of Christian faculty in restoring accounting professionalism. Christian Business Academy Review, 8. https://www.cbfa-cbar.org/index.php/cbar/article/view/45
