Abstract
Researcher tries to describe the ethical values ??of profession and accounting code of ethics of an auditor from the perspective of Tri Hita Karana. Tri Hita Karana used as the paradigm while literature and ethics of profession of auditors as author’s insight, Tri Hita Karana paired with prevailing code of ethics; AAOIFI, AICPA, and IAI. In conclusion, culture is important for character builder and human nature, it makes possibilities to open communication across religious and culture, creating cooperative communities, empowering people, eliminating gap between races and groups, and change the perception material things as the sole purpose of working.
 Keywords: Ethics; Auditor; Tri Hita Karana.
Highlights
PENDAHULUAN Seiring perkembangan zaman, etika pada masa kini merupakan hal yang menarik dan menjadi sorotan
Researcher tries to describe the ethical values of profession and accounting code of ethics
Tri Hita Karana used as the paradigm while literature and ethics
Summary
ABSTRAK Peneliti mencoba mendiskripsikan nilai-nilai etika profesi dan kode etik profesi akuntansi seorang auditor dilihat dari perspektif Tri Hita Karana. Tri Hita Karana sebagai paradigma sementara literatur dan etik profesi auditor sebagai wawasan penulis kemudian Tri Hita Karana disandingkan dengan kode etik yang berlaku; AAOIFI, AICPA, dan IAI. Kesimpulannya, budaya penting bagi pembangun karakter dan sifat manusia. Nilai-nilai budaya menjembatani perbedaan agama dan budaya, menciptakan masyarakat kooperatif, memberdayakan manusia, menghapuskan kesenjangan antar ras dan golongan, serta mengubah persepsi bahwa hal materil sebagai tujuan utama dalam bekerja. Kata Kunci: Etika; Auditor; Tri Hita Karana
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