In any profession, there are certain rules of behavior during work, including, in addition to direct activities, communication with people around us. This is especially important for audit activity, which is characterized by high ethical requirements for honesty, fairness, and integrity, providing complete confidence in the results and conclusions of an auditor. The article discusses the specifics of audit activity, its impact on the professional behavior of an auditor, his relationship with the management of the audited organization, tax authorities and other consumers of audit services. Particular attention is paid to overcoming the violations of ethical principles that create a fertile ground for corruption and financial fraud in business.

Keywords: audit; professional behavior; corruption; financial control; ethical principles.