ETHICS IN ACCOUNTING, PROFESSIONAL VALUES, ETHICS AND ATTITUDES, EXAMINATION WITHIN IES 4

Ethic; it is a moral philosophy that explains concepts such as good, bad, right, wrong, moral, immorality, seeking solutions to the questions of human morality. The concep of ethics in the accounting profession is the rules that must be followed in the name of service quality in the presentation of the accounting profession, in order to ensure that financial information is accurate, reliable, professional members are impartial, honest and trustworthy. There have been many studies on the concept of ethics in the accounting profession. The International Accounting Education Standards Board (IAESB) has published standards on the accounting profession. (4) in the International Education Standard (IES) are explained professional values, ethics and attitudes. It was aimed to contribute to the accounting profession by giving importance to the concept of ethics in the accounting profession in the study and by arranging the regulations about the professional values, ethics and attitude within the scope of the International Education Standard. For this purpose, conceptual information about the subject is given and information about the application of the (4) number of standard and the applied principles are included