1. Prolegomena
First of all, we need to understand the meaning of the two words in the title of this article: "audit" and "ethics", as well as "morals" and "deontology".
1.1 Ethics, morals and deontology
For many years now, the word "ethics" has flourished and invaded the world of the media, business, etc.; alas, all too often the word has been overused and its meaning is no longer in symbiosis with its original meaning. Everything is ethical, from the ethics of organizations to ethical cooking and fashion, not to mention the ethics of professional footballers!
Numerous definitions have been developed to clarify what ethics means.
In the first instance, we will use the definition given in the Larousse dictionary, which provides...
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Prolegomena
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