الفهرس 
الإطار العام للبحثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The purpose of this study is:
First Measurement and interpretation the impact of Code of conduct and professional ethical principles on the quality of auditor professional Judgments.
Second Measurement and interpretation the impact of Rules of conduct and professional ethical Principles on the quality of auditor professional Judgments.
By investigation and analysis of previous studies Contents conducted abroad and in the Arab Republic of Egypt.
Third Develop a descriptive model with determines a Factors explaining the dimension of ethical and Behavioral of auditor to examine the extent of Validity and applicability of the proposed Model practicability in The Egyptian Environment.
The Design/ Methodology/ Approach of the study:
A field study contains on a sample of 120 auditors Working in Private accounting and auditing firms, and controllers of the Central auditing organization.
Finding of the study:
The results of this study indicate that:
First The commitment of a code of conduct and professional Ethical principles has a positive impact on the quality of auditor Professional judgments.
Second There is a positive relation of statistical significance among the measures expressing the independence, Integrity, Confidentiality, General standards, Professional standards, Advertising and solicitation and the quality of auditor Professional judgments.
Third there is a negative relation of statistical significance among the measures expressing second opinion, fees Pressures, and discreditable acts and the quality of Auditor Professional judgments.
Originality / Value of the study:
This is the first study to examine the impact of code and Rules of Conduct and professional ethical principles on the Quality of auditor professional judgments in Egyptian.
Key words Ethics - Rule of professional conduct - Rules of Professional ethical principles – Independence – Integrity- Confidentiality – General standards – professional standards – Second opinion – Fees pressures – Advertising and solicitation – Discreditable acts.
Chapter 0ne This chapter included the problem nature, Importance, objective, hypotheses, methodology, scope and limitation of the study.
Chapter two This chapter included the concept and nature of Professional judgment and factors affect on the professional Judgment in literature review.
Chapter three This chapter included the concept and nature of professional ethics and literature review Concerning the professional ethics and code of Conduct and professional ethical principles and Code of conduct and professional ethical Principles in many professional organizations.
Chapter four This chapter included the rules of ethical, that are related to personality auditor, such as Independence, Integrity and confidentiality.
Chapter fife This chapter included the rules of professional Conduct, divided to rules of professional Conduct that related to The auditor’s Commitment to standards, such as, general Standards, professional standards and second opinion, and rules of professional conduct that Related to the professions, such as, pressures Fees, advertising and solicitations and Discreditable Acts.
Chapter six This chapter included propose a Model of the determinants of Conduct and professional ethical principles.
Chapter seven This chapter included the research Methodology and description of the Respondents’ profiles.
Chapter eight This chapter included a field study finding to Verify the practical applicability of the proposed model in the Egyptian environment through testing ten a sub hypotheses Related to Rules of conduct and professional Ethical principles and one main hypotheses related to the impact of code of Conduct and professional Ethical principles as a whole.
Chapter nine This chapter included the research conclusions, Results, recommendations, and future studies.