Copyright © 2026 Authors retain the copyright of this article. This article is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

@article{171343,
        author = {Shakti S Sarvade},
        title = {Ethics and transparency in auditing: building trust in commercial systems},
        journal = {International Journal of Innovative Research in Technology},
        year = {2024},
        volume = {11},
        number = {7},
        pages = {3496-3505},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=171343},
        abstract = {Ethics and transparency in auditing are essential pillars for ensuring the integrity and reliability of financial and operational reporting in commercial systems. As organizations navigate increasingly complex business environments, the role of auditors in fostering trust becomes even more crucial. This paper explores the fundamental principles of ethics and transparency in the auditing process, examining their impact on organizational accountability, stakeholder confidence, and the broader economic ecosystem. It discusses key ethical standards governing auditors' conduct, such as independence, objectivity, and professional skepticism, and analyses the importance of transparent reporting in mitigating risks of fraud, errors, and misrepresentation. The study further addresses challenges faced by auditors in maintaining ethical integrity amid pressures from clients, regulators, and market dynamics. By integrating case studies and regulatory frameworks, this paper underscores the significance of ethical auditing practices in sustaining trust, ensuring compliance, and enhancing the overall credibility of commercial systems. The findings highlight the need for continuous innovation in auditing methodologies, greater regulatory oversight, and a stronger ethical culture within organizations to safeguard the public interest and support sustainable economic development.},
        keywords = {Ethics in Auditing, Transparency in Auditing, Auditing Standards, Corporate Accountability, Auditor Independence, Professional Skepticism, Trust in Financial Reporting, Regulatory Compliance, Fraud Prevention},
        month = {December},
        }