7 Journal of Public Diplomacy and International Studies www. grnjournal.us AMERICAN Journal of Public Diplomacy and International Studies Volume 02, Issue 02, 2024 ISSN (E):2993-2157 An Understanding of the Auditor's Professional Ethics and its Importance in the Auditor's Work Turumova Dildora Abdumannonovna Teacher of the "Economics and Management" department of Jizzakh Polytechnic Institute Ashirboyeva Munirabonu G'ulom qizi Student of Jizzakh Polytechnic Institute Abstract: The principles of professional ethics, on the one hand, emphasize the auditor's responsibility to society, and on the other hand, organizing his activities based on these principles protects the auditor from the unpleasantness of the work process and subsequent work. Keywords: Ethics, morals, decency, values, professional ethics, professional values, code of professional ethics. "Professional ethics" (or professional ethics) are laws that ensure the moral character of people's interactions arising from their professional activities. The origin and development of such laws reflect one of the directions of human morality, because they help to create the value of the individual and humanity in interpersonal relations. Ethics (derived from the Greek language, meaning "custom, image") is a philosophical study of manners and morals. Morals - i.e. manners (derived from the Latin word moralitas - generally accepted traditions, meaning unknown rules) - good and bad, right and wrong in society ri is a set of views about good and bad, as well as the rules of conduct arising from these views. Ethics, in turn, reflects the science of morality. Morality is the internal state and structure of a person, which means that he acts based on his own free will and conscience. In most cases, decency is considered a synonym of moral. The rules of professional ethics were first adopted in 1905 by the American Association of Public Accountants. The ethical standards of the auditing profession were formed on the way of its historical development: they were formed on the basis of international principles such as independence, competence (possession of thorough knowledge), honesty, conscientiousness, truthfulness and secrecy (keeping secrets). These principles are expressed in the above-mentioned articles of this project. In the "Professional Ethics Rules" recommended by the European Council of experts engaged in auditing in the field of economics and finance and accepted for use by the Association of Independent Auditors of Sweden, the following situations that are important for auditor activity are noted: 1. Professional walking and standing 2. Independence 8 Journal of Public Diplomacy and International Studies www. grnjournal.us 3. Inappropriate actions 4. Professional obligations 5. Keeping a secret 6. Relations with colleagues 7. Advertising, order search 8. Paying for work The code of professional conduct adopted by the American Institute of Certified Public Accountants in 1988 embodied the ethical principles that auditors should follow in the course of their work into 5 rules: 1. Independence, correctness, character 2. General and technical standards 3. Obligations to the client 4. Obligations towards colleagues 5. Other obligations and provisions Studying the valuable directions of a person not only has a meaning related to knowledge, but also helps to acquire great practical skills. Values are:  It is an acceptable state of social relations;  It is a criterion for evaluating events and incidents;  It is the content of goal-oriented activity;  It is the regulator of collective interaction. The concept of professional ethics. Professional ethics regulates the moral relations of people in their labor activities. The normal functioning of the society and its development can be realized in the conditions of the creation of various material goods and material values in a continuous process. But its existence and development do not depend only on legal and economic laws. The main place is occupied by the principles of etiquette based on one or another professional activity. Professional ethics is a set of moral norms that determine the person's obligation to his profession. Professional decency is the universal decency moral principles used in a certain professional activity. Specialists of one or another field carry out obligations of the same task in organizations. As a result of this activity, certain rules of etiquette are developed by them. These rules can provide useful help in solving professional tasks, and their knowledge allows to improve the personal aspects of specialists. Professional values are formed by professional education and practical activities and reflect the values of organizations and groups, such as universal, national, and personal values. They satisfy the need for consolidation in solving professional tasks, which is one of the most important needs of a professional association. Ideality plays a special role in meeting this need. Ideal is an example of the main evaluation criterion, reflecting the highest peak of activity. Types of professional ethics are such specific types of professional activity that they are directed directly to a person in one way or another in the life and activities of a person in society. 9 Journal of Public Diplomacy and International Studies www. grnjournal.us Ethics reflects the versatility of moral norms, reveals various aspects of professional ethical relations. Ethical norms related to the profession are the order, pattern, rules of internal regulation of personal aspects based on ethical ideals. Economic ethics is a business activity that shows a set of norms that reflect the morals of workers, shows the requirements of a developed society for an entrepreneur's work style, reflects how the relationship and social approach between the participants of business activity should be. Business etiquette is a rule of behavior and actions of a businessman in the process of dealing with other people. The Code of Professional Ethics is a codified regulatory document that is mandatory in a systemized form for the implementation of ethical rules governing professional activity, and is accepted by the owners of a certain profession. The code of ethics of representatives of the social sphere was adopted by the interregional association of representatives of social services in 1994 and reflects the norms of ethics in social service. The unique role of the moral and ethical norms of social service workers is that the professional activity of workers is to provide assistance to certain individuals, families and social groups. At the same time, the code of ethics identifies the following specific qualities that should be formed in a social service worker: these are patience, tolerance, orderliness, emotional stability, personal similarity of self-evaluation. A worker in the social sphere must have and develop a sense of personal dignity, commitment to the profession, conscience, respect the feelings of other people and be sincere. It is also desirable to have a pedagogical qualification. Compliance of social work ethics norms by social workers protects them from negative consequences during their activities. However, in some cases, the auditor is required to "understand the situation", "make a face", "close the eyes". How to act in such cases is described in the project "Code of professional ethics of auditors of Uzbekistan". The draft code consists of 18 articles, and it is possible to get an idea of the content of ethical requirements for auditors through these articles: Article 1. Conscientiousness and objectivity. Article 2. Resolving ethical conflicts. Article 3. Professional competence. Article 4. Confidentiality Article 5. Tax practice. Article 6. International activity Article 7. Providing information to the public. Article 8. Independence. Article 9. Professional competence and obligations related to the use of persons who are not auditors. Article 10. Contractual and commission payments. Article 11. Activities inconsistent with auditor practice. Article 12. Relationship with other auditors. Recruitment of new employees. Article 13. Advertising and offering services. Article 14. Conflict of interest. 10 Journal of Public Diplomacy and International Studies www. grnjournal.us Article 15. Support colleagues. Article 16. Professional competence. Article 17. Provision of information. Article 18. Disciplinary measures. The existence of codes of professional ethics indicates the moral maturity of a society that independently regulates the morals of its members without the help of the state. Thus, the reasons for the adoption of ethics codes are as follows  The need for additional regulation of professional ethics;  regulation of collective relations within the civil society by the power of this society.  The ability of some professionals to draw conclusions is too broad. At the end of the article, we can mention that a person engaged in auditing at the level of a specialist must strictly adhere to the principles of professional ethics in order to gain trust in society and instill respect for his profession. Specialists of one or another field carry out obligations of the same task in organizations. As a result of this activity, certain rules of etiquette are developed by them. These rules can provide useful help in solving professional tasks, and their knowledge allows to improve the personal aspects of specialists. If the auditor works in accordance with the auditor's code of ethics and norms during his work, there will be no problems and disagreements in his work. LIST OF REFERENCES USED 1. O’zbekiston Respublikasi «Auditorlik faoliyati to’g’risida»gi Qonuni (yangi tahriri). 2021 yil 25 fevral. O’RQ-677-son. 2. O‘zbekiston Respublikasi Prezidentining 2021 yil 4 avgustdagi qarori. «Auditorlarni sertifikatlashtirish tizimini takomillashtirish bo‘yicha qo‘shimcha chora-tadbirlar to‘g‘risida»gi PQ-5210-son Qarori. http://lex.uz 3. Турумова, Д. (2022). Банк назоратида ички ва ташқи аудит ўтказишнинг аҳамияти. Science and Education, 3(12), 1013-1022. 4. Турумова, Д. (2022). Банк кредитлари аудитини такомиллаштириш масалалари. Science and Education, 3(10), 640-645. 5. 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