Abstract:
The reliable financial information plays an important role in economic and social development. The aim of this study is
to examine the impact of accounting and auditing profession ethics on the reliability of financial reporting with particular
reference to Sudanese auditors. The data has been collected through a well-structured questionnaire is designed and will
be distributed to a randomly chosen sample of who working in auditing field. Descriptive and inferential statistics were
used to generalize the results and conclude the findings. The results suggested that existence of accounting and auditing
profession ethics guidance renders legal and compulsory guides with clear punishments contributes in rendering data with
credibility, also shown that there is a great importance for teaching accounting and auditing profession ethics for the
accounting and auditing students.
