Document background
The Auditors Code of Ethics serves as the cornerstone document governing professional conduct and ethical responsibilities for auditors operating within Qatar's jurisdiction. This code becomes relevant when establishing, maintaining, or evaluating ethical standards in audit practices, whether for individual practitioners, audit firms, or regulatory compliance purposes. It encompasses detailed guidelines on professional independence, conflict management, confidentiality, and quality control, while incorporating specific provisions for Qatar's regulatory environment, including both conventional and Islamic finance considerations. The document is essential for maintaining high professional standards in Qatar's audit profession and ensuring compliance with local and international requirements.
