Introduction
Accounting job is one of the hardest and most disciplined jobs all over the world and
due to the type and nature of services presented should have specific validity and trust.
The continuance of this credit and improving it depends upon theoretical and practical
adherence of profession members to their behavioral and ethical regulations (Technical committee of audit organization, 2006). Among the inclinations guiding the society to
prosperity, religion and ethics are unavoidable supports. Ethical values provide a
foundation for a civilized and excellent cultural and behavioral society and without this
foundation, the civilized society is collapsed (Smith, 2003).
To achieve high transparency and efficiency in society, its members should adhere to
professional ethics to attract the society trust. Based on the importance of this role,
ethics concept has important role.