Each audit conducted—whether internal or external—has its quality and reliability directly influenced by the auditor’s behavior. The primary duty of an auditor is to collect information regarding the organization's management systems, assess the effectiveness of continuous improvement processes, ensure that improvements are being implemented, and evaluate the organization's capability to meet relevant requirements.

Successful performance of these duties relies on audits being conducted based on general professional principles, as outlined in BAS 120 – “Fundamental Principles of International Standards on Auditing.”
Audit principles are categorized into two main groups: professional ethics and methodological standards.

Objectivity

An auditor must be objective and honest while delivering services. They should avoid conflicts of interest, refrain from biased opinions, and must not intentionally distort facts. Objectivity is essential to serve the public interest and to apply international standards effectively.
During audit execution and report preparation, auditors must remain independent from the auditee, third parties (e.g., state authorities ordering the audit), property owners, and senior management of their organization.

Integrity

To be regarded as a professional, integrity must be a core characteristic of an auditor. It is the foundation of public trust in the profession. Integrity requires auditors to uphold objectivity and independence with utmost diligence.

Professionalism

To deliver audit services effectively, auditors must possess the necessary competence, skills, knowledge, and experience. In addition to technical expertise, active listening, observation, and accurate documentation skills are crucial during audits.

The auditor’s code of conduct is based on international standards, including ISO 19011 (Guidelines for Auditing Management Systems). This code ensures the preservation of objectivity, confidentiality, professionalism, and integrity.

In Conclusion

The ethical code of auditors is vital for the proper implementation of management system standards. Auditors play a key role in maintaining organizational integrity and accountability, ensuring quality assurance. Their commitment to honesty, objectivity, and professional standards significantly contributes to enhancing organizational reputation and fostering quality-driven practices.
Auditors are considered role models in ensuring compliance with international standards, quality,  safety, and environmental responsibility.

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