The Role of Auditing Ethics in Cash flow Auditing of petroleum companies in Algeria

Abstract

This study aims to highlight the role of auditing ethics in auditing financial information related to cash flows, by providing some procedures that we believe are capable of checking this information and then applying these procedures to a sample of petroleum companies. The study found the effective role of auditing ethics in auditing financial information based on cash flow. as a result we recommend that professional ethics be strengthened in the audit.