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9. In this chapter, we discuss the study by Libby and Thorne of the association between auditors' virtue and professional judgment. The most important virtues
9. In this chapter, we discuss the study by Libby and Thorne of the association between auditors' virtue and professional judgment. The most important virtues identified were truthful, independent, objective, and having integrity. The authors note that the inclusion of these virtues in professional codes of conduct (such as the Principles of the AICPA Code) may account for their perceived importance. Explain how these virtues relate to an auditor's intention to make ethical decisions.
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