Such accounting is accounting from a purely realistic and numerical perspective, having nothing to do with what those numbers would signify in the context of life within the larger society. All accountants must swear by a strict code of ethics, yet auditors have a unique experience which places them in an even more sensitive position, calling for even more attention to ethical accounting behavior. Auditors have to deal with laboriously examining the financial records of a particular individual or organization. Often times, the auditor may already come with a bias, because there is a need for an audit based on some financial misgiving or mistake on a tax report or other important financial document. Still, it is the ethical responsibility of the auditor to remain objective and provide an unbiased service that allows for the proper examination and evaluation of financial duties and responsibilities without placing individuals or organizations under particular pressure from scrutiny...

The auditor faces his or her own unique set of ethical challenges. Thy must provide objectivity and security in a situation which may already be vulnerable to judgment by other elements of society. Moreover, auditors must be accountable for their judgments they make in regards to evaluation of individual and group financial records. As such, it is important for responsibility and accountability to be part of ethical financial behavior.
Essentially, ethical behavior is behavior that produces the greatest good. Thus, an ethical auditor provides the most unbiased and objective evaluation of financial statuses. This is meant to serve the greater good of society through providing objective and unbiased methods to better financially structure the foundation of society.

References

El-Moukammal, Hisham. (2009). Auditors' code of ethics. The Certified Accountant. Web. http://www.lacpa.org.lb/Includes/Images/Docs/TC/TC404.pdf