ETIKA DI TITIK KRITIS: STUDI LITERATUR DILEMA ETIS AUDITOR DAN MEKANISME PENJAGAANNYA

Abstract

The auditing profession relies on public trust; therefore, integrity, objectivity, professional competence, confidentiality, and professional behavior are essential in audit engagements. In practice, however, auditors frequently encounter ethical dilemmas at “critical points”, such as close client relationships, tight deadlines, ambiguous audit evidence, and requests that may lead to misleading reporting. This article aims to descriptively review common ethical dilemmas faced by auditors and the safeguarding mechanisms from normative, psychological, and organizational perspectives. The study employs a literature review using a narrative review approach, drawing on Indonesian-language journal articles from the last nine years relevant to auditor ethics, independence, audit pressure, professional skepticism, cognitive bias in audit judgment, and audit quality control. The synthesis indicates that ethical dilemmas are often triggered by subtle conflicts of interest, economic bonding, and work pressure that may undermine audit judgment quality. Effective safeguards tend to be layered, including the application of the threats–safeguards conceptual approach in professional ethics, the maintenance of professional skepticism, and firm-level quality management systems supported by engagement quality reviews. Overall, the findings suggest that ethical resilience in auditing should not depend solely on individual auditors, but must be reinforced through process design, a quality-focused culture, and consistent oversight.