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Ethics (from the Ancient Greek ἠθικός or "ethikos" meaning "Theory of living") is one of the five major branches of philosophy, which attempts to understand the nature of morality; to distinguish that which is right from that which is wrong. The Western tradition of ethics is sometimes called moral philosophy. Ethics in plain words means studying and analyzing right from wrong; good from bad.

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Auditing and Ethical Sensitivity - by Gordon Cohn, Ph.D. Auditing is an ethically precarious profession. In other disciplines, the major responsibility is assisting the client. ... On the other hand, auditors confront more complicated professional issues. Although they are compensated by the client, their primary focus is to represent the public....

Professional Ethics Report - published by the AAAS Scientific Freedom, Responsibility and Law Program, in conjunction with its Professional Society Ethics Group and the AAAS Committee on Scientific Freedom and Responsibility.

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